{"id":"F2025L00714","name":"Remuneration Tribunal (Specified Statutory Offices—Remuneration and Allowances) Determination 2025","slug":"remuneration-tribunal-specified-statutory-offices-remuneration-and-allowances-determination-2025","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":442857,"registerId":"F2025L00714-fast-fetch-1775957787964","compilationNumber":null,"startDate":"2026-04-12","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Remuneration Tribunal (Specified Statutory Offices—Remuneration and Allowances) Determination 2025","content":"---\nmeta-content-style-type: text/css\nmeta-content-type: application/xhtml+xml; charset=utf-8\n---\n\n?xml version=\"1.0\" encoding=\"utf-8\" standalone=\"no\"?>\n\n![Commonwealth Coat of Arms of Australia](image.001.jpeg)\n\n \n\nRemuneration Tribunal (Specified Statutory Offices—Remuneration and Allowances) Determination 2025\n\nWe, the members of the Remuneration Tribunal, make the following determination.\n\nDated 18 June 2025\n\n \n\n| Signed | Signed | Signed |\n| --- | --- | --- |\n| Holly Kramer | Heather Zampatti | Stephen Conry AM |\n| President | Member | Member |\n\n\n \n\n \n\n \n\n \n\n \n\nContents\n\nPart 1—Preliminary\n\n1 Name\n\n2 Commencement\n\n3 When this instrument takes effect\n\n4 Authority\n\n5 Determination supersedes previous determination\n\n6 Schedules\n\n7 Definitions\n\n8 Meaning of total remuneration\n\nPart 2—Remuneration\n\n9 Total remuneration\n\n10 Travel tier\n\n11 Remuneration packaging\n\nPart 3—Superannuation\n\n12 Superannuation\n\nPart 4—Vehicles and other benefits\n\n13 Vehicles\n\n14 Vehicle parking\n\n15 Housing assistance for Chief of the Defence Force\n\nSchedule 1—Repeals\n\nRemuneration Tribunal (Specified Statutory Offices—Remuneration and Allowances) Determination 2024\n\n \n\nPart 1—Preliminary\n\n \n\n1  Name\n\n  This instrument is the Remuneration Tribunal (Specified Statutory Offices—Remuneration and Allowances) Determination 2025.\n\n2  Commencement\n\n (1) Each provision of this instrument specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms.\n\n \n\n- Commencement information\n- Column 1 Column 2 Column 3\n- Provisions Commencement Date/Details\n- 1. The whole of this instrument 1 July 2025. 1 July 2025\n\n\nNote: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument.\n\n (2) Any information in column 3 of the table is not part of this instrument. Information may be inserted in this column, or information in it may be edited, in any published version of this instrument.\n\n3  When this instrument takes effect\n\n  This instrument takes effect at the start of 1 July 2025.\n\n4  Authority\n\n  This instrument is made under subsections 7(3) and (4) of the Remuneration Tribunal Act 1973.\n\n5  Determination supersedes previous determination\n\n  This instrument supersedes the Remuneration Tribunal (Specified Statutory Offices—Remuneration and Allowances) Determination 2024.\n\n6  Schedules\n\n  Each instrument that is specified in a Schedule to this instrument is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this instrument has effect according to its terms.\n\n7  Definitions\n\n  In this instrument:\n\nagency, of an office holder, means:\n\n (a) the agency to which the office holder is attached; or\n\n (b) if the office holder is not attached to an agency—the portfolio Department.\n\nbenefit means:\n\n (a) any non‑monetary benefit provided at the employing authority’s expense to or for the benefit of an office holder as a personal benefit, including:\n\n (i) a vehicle (see section 13); and\n\n (ii) vehicle parking (see section 14); or\n\n (b) any other benefits received by way of remuneration packaging (see section 11).\n\nCSS (short for Commonwealth Superannuation Scheme) has the same meaning as in the Superannuation Act 1976.\n\nDFRDB (short for Defence Force Retirement and Death Benefits) means the scheme established by the Defence Force Retirement and Death Benefits Act 1973.\n\nemployer superannuation contribution for an office holder means:\n\n (a) if the office holder is a member of the CSS, PSS, DFRDB or MSBS—the value attributed to the employer superannuation contribution under subsection 12(1), (2), (3) or (4); or\n\n (b) if the office holder is a member of the PSSAP—15.4% of ordinary time earnings (within the meaning of the Superannuation Guarantee (Administration) Act 1992) for the office holder; or\n\n (c) if the office holder is a member of another superannuation fund—the amount worked out under subsection 12(6).\n\nNote 1: An office holder’s employer superannuation contribution is part of the office holder’s total remuneration (see section 8).\n\nNote 2: Superannuation contributions made as a result of remuneration packaging do not form part of an office holder’s employer superannuation contribution (see section 11).\n\nemploying authority, in relation to an office holder, means an entity exercising a power or performing a function in relation to the office holder’s employment or remuneration.\n\nfringe benefits tax means fringe benefits tax (within the meaning of the Fringe Benefits Tax Assessment Act 1986 as it applies of its own force or because of the Fringe Benefits Tax (Application to the Commonwealth) Act 1986).\n\nMSBS (short for Military Superannuation and Benefits Scheme) has the same meaning as Scheme has in the Military Superannuation and Benefits Act 1991.\n\noffice holder means a person who holds an office mentioned in column 1 of Table 2A.\n\noffice locality, in relation to an office holder, means the geographic locality of the office holder’s usual place of work on official business.\n\nofficial travel determination means the Remuneration Tribunal (Official Travel) Determination 2024 (or any determination that supersedes that determination).\n\nPSS (short for Public Sector Superannuation Scheme) has the same meaning as Public Sector Superannuation Scheme has in the Superannuation Act 1990.\n\nPSSAP (short for Public Sector Superannuation Accumulation Plan) has the same meaning as in the Superannuation Act 2005.\n\nsuperannuation salary, for an office holder who is a member of the CSS, PSS, DFRDB or MSBS, is 70% of the office holder’s total remuneration (rounded up to the nearest $10).\n\nTable 2A means the table of total remuneration in section 9.\n\ntotal remuneration: see section 8.\n\n8  Meaning of total remuneration\n\n (1) For the purposes of this instrument, the total remuneration of an office holder is the amount, per year, in column 2 of Table 2A.\n\n (2) The total remuneration of an office holder represents the value, calculated at the total cost to the employing authority of the office holder (including fringe benefits tax), of the following in relation to the office holder:\n\n (a) salary, allowances and lump sum payments;\n\n (b) benefits;\n\n (c) the employer superannuation contribution.\n\n (3) However, the total remuneration of an office holder does not include the following:\n\n (a) reimbursement of expenses incurred on geographic relocation following appointment as an office holder, in accordance with agency policies and practices where approved by the employing authority;\n\n (b) housing assistance for the Chief of the Defence Force (see section 15);\n\n (c) travelling allowances and expenditure under the official travel determination;\n\n (d) payment in lieu of recreation leave in accordance with the Remuneration Tribunal (Recreation Leave for Holders of Relevant Offices) Determination 2018 (or any determination that supersedes that determination);\n\n (e) compensation for early loss of office in accordance with the Remuneration Tribunal (Compensation for Loss of Office for Holders of Certain Public Offices) Determination 2018 (or any determination that supersedes that determination).\n\nPart 2—Remuneration\n\n \n\n9  Total remuneration\n\n  The following table (Table 2A) sets out, for the holder of each office in column 1, the total remuneration, per year, of the office holder:\n\n \n\n- Table 2A—Total remuneration\n- Column 1Specified statutory office Column 2Total remuneration (per year)\n- Chief of the Defence Force $983,910\n- Commissioner of Taxation $928,980\n- Auditor‑General for Australia $847,410\n- Australian Statistician $847,410\n\n\n10  Travel tier\n\n  For the purposes of the official travel determination, travel tier 1 applies to an office holder.\n\n11  Remuneration packaging\n\n (1) Subject to this Part, an office holder may elect to receive the benefit of the total remuneration, other than the employer superannuation contribution, as salary or a combination of salary and benefits if:\n\n (a) the election is consistent with relevant taxation laws and rulings or guidelines applicable to salary packaging schemes issued by the Australian Taxation Office; and\n\n (b) providing the benefit would not result in a cost to the employing authority (including any fringe benefits tax) that would not be incurred if the office holder received the remuneration in the form of salary.\n\n (2) To avoid doubt, a superannuation contribution made as a result of an election by an office holder under subsection (1) does not form part of the employer superannuation contribution for the office holder.\n\nPart 3—Superannuation\n\n \n\n12  Superannuation\n\nCommonwealth Superannuation Scheme\n\n (1) For an office holder who is a member of the CSS:\n\n (a) the office holder’s annual rate of salary for the purposes of the CSS is the office holder’s superannuation salary; and\n\n (b) for the purposes of paragraph (a) of the definition of employer superannuation contribution in section 7, the value attributed to the employer superannuation contribution for the office holder is an amount equal to 15.4% of the office holder’s superannuation salary.\n\nNote: For the definition of superannuation salary for an office holder who is a member of the CSS, see section 7.\n\nPublic Sector Superannuation Scheme\n\n (2) For an office holder who is a member of the PSS:\n\n (a) the office holder’s basic salary for the purposes of the PSS is the office holder’s superannuation salary; and\n\n (b) the amount of the office holder’s recognised allowances for the purposes of the PSS is nil; and\n\n (c) for the purposes of paragraph (a) of the definition of employer superannuation contribution in section 7, the value attributed to the employer superannuation contribution for the office holder is an amount equal to 15.4% of the office holder’s superannuation salary.\n\nNote: For the definition of superannuation salary for an office holder who is a member of the PSS, see section 7.\n\nDefence Force Retirement and Death Benefits\n\n (3) For an office holder who is a member of the DFRDB:\n\n (a) the office holder’s annual rate of salary for the purposes of the DFRDB is the office holder’s superannuation salary; and\n\n (b) for the purposes of paragraph (a) of the definition of employer superannuation contribution in section 7, the value attributed to the employer superannuation contribution for the office holder is an amount equal to 15.4% of the office holder’s superannuation salary.\n\nNote: For the definition of superannuation salary for an office holder who is a member of the DFRDB, see section 7.\n\nMilitary Superannuation and Benefits Scheme\n\n (4) For an office holder who is a member of the MSBS:\n\n (a) the office holder’s annual rate of salary for the purposes of the MSBS is the office holder’s superannuation salary; and\n\n (b) for the purposes of paragraph (a) of the definition of employer superannuation contribution in section 7, the value attributed to the employer superannuation contribution for the office holder is an amount equal to 15.4% of the office holder’s superannuation salary.\n\nNote: For the definition of superannuation salary for an office holder who is a member of the MSBS, see section 7.\n\nPublic Sector Superannuation Accumulation Plan\n\n (5) For an office holder who is a member of PSSAP, the office holder’s superannuation salary for the purposes of the Superannuation (PSSAP) Trust Deed is the office holder’s ordinary time earnings (within the meaning of the Superannuation Guarantee (Administration) Act 1992).\n\nOther superannuation funds\n\n (6) For an office holder who is a member of any other superannuation fund, the employer superannuation contribution is the minimum contribution that would, under section 23 of the Superannuation Guarantee (Administration) Act 1992, reduce the charge percentage for that office holder to nil.\n\nNo cash in lieu\n\n (7) The value attributed to the employer superannuation contribution under this section is referable to a non‑salary component of total remuneration and may not be the subject of an election to take an equivalent amount of salary instead.\n\nPart 4—Vehicles and other benefits\n\n \n\n13  Vehicles\n\n  If an office holder accepts an offer of a vehicle owned or leased by the office holder’s agency for private use, the actual cost of the vehicle to the agency (including fringe benefits tax) is taken to be a benefit.\n\n14  Vehicle parking\n\n  If an office holder accepts an offer of a car park at Commonwealth expense, the actual cost (including fringe benefits tax) of the car park to the agency is taken to be a benefit.\n\n15  Housing assistance for Chief of the Defence Force\n\n  The employing authority may approve housing assistance in accordance with agency policy and practices for the Chief of the Defence Force.\n\nSchedule 1—Repeals\n\n \n\nRemuneration Tribunal (Specified Statutory Offices—Remuneration and Allowances) Determination 2024\n\n1  The whole of the instrument\n\nRepeal the instrument.\n\n \n","sortOrder":0}],"analysis":{"flash_summary":{"complexity_score":3,"scope_assessment":{"changed":false,"description":"The instrument continues the Tribunal’s routine function of fixing pay and related conditions for specified statutory offices and expressly supersedes the 2024 determination (s5; Schedule 1). It does not broaden the class of offices covered (Table 2A) but updates amounts and specifies packaging, superannuation and benefits treatment (s9, s11, s12)."},"complexity_factors":["Narrow list of affected offices (4) and a single table of fixed annual amounts (s9) reduces scope complexity.","Detailed definitional scheme for total remuneration, including what is included and excluded, creates formal calculation rules (s8).","Multiple superannuation regimes with specific treatments and a uniform percentage attribution (15.4%) require administrative mapping to different schemes (s12).","Remuneration packaging allowed but constrained by taxation law and a strict cost‑neutrality condition for agencies increases compliance and payroll coordination (s11).","Inclusion of fringe benefits tax and treatment of agency‑provided vehicles and parking as benefits requires benefits valuation and FBT accounting (s13–14).","References to and interplay with other Tribunal determinations (official travel, recreation leave, compensation) create cross‑instrument dependencies (s10, s8(3)(c),(d),(e)).","Agency discretion for housing assistance to the Chief of the Defence Force introduces a limited, policy‑based administrative decision (s15).","Commencement and repeal mechanics are straightforward but require agencies to transition from the 2024 instrument (ss2,3,5; Schedule 1)."],"plain_english_summary":"This Determination fixes the annual total remuneration for four specified Commonwealth statutory offices (Chief of the Defence Force, Commissioner of Taxation, Auditor‑General for Australia, Australian Statistician) and takes effect on 1 July 2025. The Remuneration Tribunal sets the amounts and it replaces the 2024 determination. \n\nTotal remuneration is calculated as the employing authority’s total cost (including employer superannuation and fringe benefits tax) and is paid by the employing authority. Office holders may elect salary packaging subject to tax rules and cost‑neutrality for agencies (s11), and superannuation treatment and rates are specified (s12)."},"flash_summary_failed":{"failed":true,"reason":"A positive credit balance is required for all requests, including BYOK, so fallback providers remain available. Add credits at https://vercel.com/d?to=%2F%5Bteam%5D%2F%7E%2Fai%3Fmodal%3Dtop-up to continue.","source":"analysis-cron"},"kimi_summary":{"content_quality":"ok","complexity_score":4,"scope_assessment":{"changed":false,"description":"The legislation remains tightly focused on its original purpose of setting remuneration for specified statutory offices. It covers exactly four offices, consistent with previous iterations. The structure (preliminary provisions, remuneration table, superannuation rules, benefits, repeal schedule) follows the standard template for such determinations. No expansion beyond the core function of pay-setting for these specific offices is evident."},"complexity_factors":["Multiple defined terms (12 defined terms in section 7 including nested definitions like 'benefit' containing sub-paragraphs)","Cross-references to at least 6 other pieces of legislation (Remuneration Tribunal Act 1973, Superannuation Acts 1976/1990/2005, Defence Force Retirement and Death Benefits Act 1973, Military Superannuation and Benefits Act 1991, Fringe Benefits Tax Assessment Act 1986, Superannuation Guarantee (Administration) Act 1992)","Conditional logic for superannuation calculations across 5 different schemes (CSS, PSS, DFRDB, MSBS, PSSAP) plus 'other funds' catch-all","Mathematical calculations required (70% of total remuneration rounded to nearest $10, 15.4% multipliers, comparison of costs for remuneration packaging)","Nested exclusions in section 8(3) listing 5 specific items excluded from 'total remuneration'","Interaction with other Remuneration Tribunal determinations (Official Travel, Recreation Leave, Compensation for Loss of Office) that are incorporated by reference"],"plain_english_summary":"This instrument sets salaries and total remuneration for four senior Australian officials—the Chief of the Defence Force, Commissioner of Taxation, Auditor‑General and Australian Statistician—updating rates from 1 July 2025 and repealing the 2024 version.\n\nIt defines total remuneration (salary plus benefits like cars, parking and superannuation), specifies government super contributions (generally 15.4% of a calculated super salary), permits non‑cash salary packaging within cost limits, and ensures transparency and consistency in leadership pay."}},"importantCases":[],"_links":{"self":"/api/acts/remuneration-tribunal-specified-statutory-offices-remuneration-and-allowances-determination-2025","history":"/api/acts/remuneration-tribunal-specified-statutory-offices-remuneration-and-allowances-determination-2025/history","analysis":"/api/acts/remuneration-tribunal-specified-statutory-offices-remuneration-and-allowances-determination-2025/analysis","conflicts":"/api/acts/remuneration-tribunal-specified-statutory-offices-remuneration-and-allowances-determination-2025/conflicts","importantCases":"/api/acts/remuneration-tribunal-specified-statutory-offices-remuneration-and-allowances-determination-2025/important-cases","documents":"/api/acts/remuneration-tribunal-specified-statutory-offices-remuneration-and-allowances-determination-2025/documents"}}