Remuneration Tribunal (Remuneration and Allowances for Holders of Full-time Public Office) Determination 2025

The Determination builds around a small set of recurring technical concepts. These are defined in the instrument and they determine how the headline numbers in Table 2A are to be interpreted and applied.

Total remuneration (s 8)

• Defined expressly in s 8(1): the amount per year in column 2 of Table 2A is the office holder’s total remuneration.
• Substantively, total remuneration is the total cost to the employing authority, including fringe benefits tax, of (a) salary, allowances and lump sums, (b) benefits and (c) the employer superannuation contribution (s 8(2)). That is the accounting base: it is an employer‑cost figure, not a pure cash‑salary number.
• Exclusions are specified in s 8(3): business support facilities not required to be included under s 18; assistance paid under Part 5 (accommodation/reunion assistance); relocation reimbursements approved under agency policy; travel under the official travel determination; payment in lieu of recreation leave under a separate Tribunal determination; and compensation for early loss of office under a separate Tribunal determination (s 8(3)(a)-(f)).

Employer superannuation contribution and superannuation salary (s 7, Part 3)

• The term employer superannuation contribution is defined at s 7. For those in CSS/PSS/DFRDB/MSBS the instrument points to ss 14 and 15 for the value; for PSSAP members the amount is 15.4% of ordinary time earnings (s 7 definition); for UniSuper defined benefit division there are tailored rules (s 7; s 14(6)); for other funds the SG‑linked minimum to eliminate the charge percentage is used (s 14(7)). Note 1 to the definition states the employer superannuation contribution forms part of total remuneration (s 7 note 1).
• Part 3 sets out how the superannuation salary is worked out. Table 3A provides a general rule that the superannuation salary is 70% of total remuneration (rounded to $10) when total remuneration is $502,180 or more, and 73% when less than $502,180 (s 15(1) with Table 3A). Table 3B contains particularised superannuation salary figures for specific named office holders (s 15(2); Table 3B).

Benefits, vehicles and parking (Part 4)

• A "benefit" is any non‑monetary benefit provided at the employing authority’s expense to an office holder as a personal benefit, including vehicles and vehicle parking, and any other benefit received by way of remuneration packaging (s 7 definition).
• Vehicles: where an agency offers or provides a vehicle for private use, the actual cost to the agency including FBT, less any reasonable business‑use reduction, is taken to be a benefit (s 16(1)). The instrument prescribes mechanics for determining business‑use deductions: under 5,000 business kilometres per year use the cents‑per‑kilometre method; at 5,000 km or more, use logbooks for a representative 12 week period and scale up (s 16(2)).
• Parking: the agency’s actual cost including FBT is a benefit (s 17).

Remuneration packaging (s 13)

• Office holders may elect salary packaging for elements of total remuneration other than the employer superannuation contribution, provided the election complies with taxation laws and ATO guidance, and the arrangement does not impose an additional cost (including FBT) on the employing authority that would not have been incurred if the office holder received salary instead (s 13(1)(a)-(b)). A superannuation contribution made as a result of packaging does not count as the employer superannuation contribution (s 13(2)).

Accommodation and travel assistance (Part 5)

• ss 19-22 set out eligibility and amounts. Assistance is available where the office holder occupies the office but their principal place of residence (PPR) is in another locality; the instrument distinguishes commercial accommodation and private non‑commercial accommodation, caps qualifying costs and excludes owned premises in the office locality (s 19(1)-(6), Table 5A).
• Reunion travel assistance is separately specified (s 22, Table 5B) and allows for partner/child travel where the office holder cannot travel for workload reasons (s 22(2)-(3)).

Special provisions and personal loadings (Table 2B)

• Table 2B records special provisions that modify the general rules for particular offices or named office holders (s 11). Examples: personal fixed loadings for named incumbents and departures from the official travel determination for specific office holders.

Other procedural elements

• Part‑time arrangements are addressed (s 12). Where part‑time hours are approved, remuneration is pro rata; if hours are less than 60% of full time, Tribunal agreement is required (s 12(1)-(2)).
• The instrument contains transitional application provision(s) in Table 6A (s 23).

These core concepts determine both headline pay and the accounting, payroll and tax treatment that employing authorities must apply. The Determination expresses values as employer cost figures and embeds tax (FBT) and superannuation law references into those computations.

Primary categories of persons and entities affected by the Determination are:

• Office holders listed in Table 2A (s 10): the Determination identifies by office each full‑time office and the per‑year total remuneration attached to that office. That list is extensive and ranges from the Chair of the Australian Prudential Regulation Authority ($1,004,300) down to positions with lower totals (see Table 2A). The instrument defines "office holder" as a person who holds an office in column 1 of Table 2A (s 7).
• Named individuals who receive personalised or transitional provisions: the instrument identifies particular office holders by name in Table 2B and Table 3B (for example, Mr Brendan Moon, Mr Timothy Parker, Ms Jamie Lowe, Mr Sam Usher in Table 2B; and Mr Michael Burgess, Mr Iain Anderson, Ms Elizabeth Hefren, Ms Sam Reinhardt, Ms Jamie Lowe, and others in Table 3B). Those named entries alter the general rules for the person or office (s 11; s 15(2)).
• Employing authorities (s 7 definition): the entity that exercises a power or performs a function in relation to the office holder’s employment or remuneration. The employing authority bears financial responsibility because total remuneration is measured at the total cost to the employing authority (s 8(2)). Employing authorities are the payers and the decision makers for several discretionary elements: approving part‑time arrangements (s 12), deciding individual qualification for some allowances (s 20(1)), and administering accommodation or housing assistance consistent with agency policies (s 19(2)-(3); s 20(2)).
• The Remuneration Tribunal: the body that makes the Determination under its Act (s 4). The Tribunal has the authority to approve remuneration arrangements (s 4) and is explicitly required to agree to remuneration levels when part‑time hours are under 60% (s 12(2)).
• Tax and superannuation administrators and auditors: the Determination repeatedly invokes tax law (ATO rulings and taxation laws for packaging, s 13(1)(a); fringe benefits tax definitions, s 7 definition of fringe benefits tax), and superannuation law (Superannuation Act(s), Superannuation Guarantee (Administration) Act 1992 referenced in s 7 and s 14). Those statutory frameworks will determine how the numbers in this instrument are reported, taxed and contributed.
• The Commonwealth budget/finance function and, ultimately, taxpayers: because the Determination sets employer cost ceilings and the employing authority pays total remuneration measured inclusive of FBT and employer superannuation contributions, the public sector employers’ budgets are directly affected (s 8(2); s 14).

Who decides:

• The Remuneration Tribunal sets the numbers and special provisions (s 4; s 10; s 11).
• Employing authorities decide operational matters consistent with the Determination: administering accommodation assistance eligibility (s 19(1), s 20(1)), approving part‑time arrangements (s 12(1)), and determining whether a packaged arrangement imposes a cost (s 13(1)(b)).

Who pays:

• Employing authorities pay the total remuneration and associated costs. The instrument defines total remuneration as total cost to employing authority (s 8(2)), includes employer superannuation contribution (s 7; Part 3), and treats agency‑provided benefits (vehicles/parking) as employer costs (s 16-17).

Secondary impacts:

• Payroll and HR practices need to be adjusted to reflect the instrument’s accounting base (employer cost including FBT and defined superannuation attribution), remuneration packaging constraints, record‑keeping for vehicle logbooks when required (s 16(2)), and the special eligibility checks for accommodation/reunion assistance (ss 19-22).

The Determination therefore affects the covered office holders directly, the employing authorities operationally and financially, and the administrative and tax regimes that intersect with remuneration, benefits and superannuation.

The Determination creates a mix of prescriptive entitlements for office holders and operational duties for employing authorities and the Tribunal. The principal duties and rights are:

Entitlements and rights of office holders

• Right to the published "total remuneration" for the office in Table 2A (s 8(1); s 10). This consolidated figure comprises salary, allowances, lump sums, benefits and the employer superannuation contribution (s 8(2)).
• Right to any special provision listed in Table 2B that applies to their office (s 11; Table 2B). These can be personal loadings, travel exceptions, or temporary fixed arrangements for named incumbents.
• Right to remuneration packaging (s 13) subject to tax law/Australian Taxation Office guidance (s 13(1)(a)) and the condition that packaging not impose costs on the employing authority that would not have been incurred under salary (s 13(1)(b)). Note that superannuation contributions made only because of packaging do not become the employer superannuation contribution (s 13(2)).
• Rights in relation to accommodation and reunion travel where specified in Table 5A and Table 5B (ss 19-22). Those rights are conditional on the officeholder meeting locality and residency criteria and, in some cases, an employing authority decision on eligibility (s 19(1); s 20(1)).
• Right to have employer superannuation contribution calculated according to Part 3 rules and included within total remuneration (s 14; s 15).

Duties and constraints on employing authorities and office holders

• Employing authorities must treat the published totals as the ceilings for total remuneration and bear the full measured cost as defined in s 8(2). Financial and accounting systems must therefore include FBT and employer superannuation contributions when reporting cost (s 8(2); s 16(1)-(2); s 17).
• The Determination prohibits supplementation: "The remuneration and benefits provided for in this instrument must not be supplemented" (s 9). That is stated as a rule without an internal exceptions clause.
• For part‑time work, employing authorities must pay pro rata remuneration where they approve reduced hours (s 12(1)). If the proposed hours are less than 60% of full time, the employing authority must obtain prior agreement of the Tribunal for the level of remuneration (s 12(2)).
• Remuneration packaging may proceed only if it is consistent with taxation laws/ATO guidance and is cost‑neutral for the employing authority (s 13(1)(a)-(b)).
• Where vehicles or parking are provided for private use, the employing authority must quantify the actual cost (including FBT) and apply the deduction rules for business use (s 16-17). This imposes recordkeeping requirements where business use exceeds 5,000 km (logbook records for at least 12 weeks representational period) (s 16(2)(b)).
• Agencies decide individual qualification for certain allowances (for example, the member of the Classification Board relocation allowance under s 20(1)) and may approve housing assistance in accordance with agency policy for certain defence roles (s 20(2)). Those agency decisions must be consistent with the Determination’s parameters.

Superannuation duties and constraints

• The Determination prescribes that, for CSS/PSS/DFRDB/MSBS members, the annual rate for defined benefit purposes is the office holder’s superannuation salary and, for these schemes, the employer contribution is 15.4% of the superannuation salary (s 14(1)-(4)). For PSSAP members the contribution base is ordinary time earnings defined by the SG Act (s 14(5)). For UniSuper defined benefit members, employer contribution is to be the actual employer contribution to that division (usually 14% or 17% in practice, noted in s 14(6) note but the Determination references the actual contribution) (s 14(6)).
• The Determination forbids cash in lieu of employer superannuation contribution (s 14(8)). That means the employer contribution as defined is a non‑salary component of total remuneration and cannot be converted into salary by election.

Interaction with other determinations and laws

• The Determination displaces some travel entitlements by linking travel tiers to the separate Remuneration Tribunal (Official Travel) Determination 2025 (s 7 definition of official travel determination; s 10 column 4 travel tier), and Table 2B explicitly allows some departures from the official travel determination for specified offices (s 11, Table 2B item 1 and item 4).
• It also cross‑references separate Tribunal determinations for recreation leave and compensation for loss of office, excluding those items from total remuneration (s 8(3)(e)-(f)).

Records and accounting

• Several provisions impose recordkeeping obligations in practice: logbooks for vehicle business use where annual business km ≥ 5,000 (s 16(2)(b)); Triage of accommodation versus travel allowances (s 19(5)); certification where family members travel under reunion travel assistance (s 22(2)).

Taken together, the Determination sets both substantive entitlements and operational duties: it fixes the total employer cost for listed offices and places on employing authorities the accounting, recordkeeping and policy decisions necessary to administer the Determination within its constraints.

The Determination itself is an instrument made under the Remuneration Tribunal Act 1973 (s 4). The text of the Determination sets entitlements, definitions and administrative rules for calculating and delivering remuneration, benefits and certain allowances. However, the Determination does not include express provisions that create criminal sanctions, civil penalty regimes, or a specified administrative enforcement procedure within its text.

What the Determination does show about compliance and potential enforcement pathways:

• Legal status and enforceability: the Determination is made under the Tribunal’s statutory power (s 4). It is therefore a binding legislative instrument establishing remuneration entitlements and limitations (for example, the prohibition against supplementation in s 9). The Tribunal derives its authority from the Remuneration Tribunal Act 1973 and may exercise functions under that Act to make such determinations.
• Administrative enforcement by employing authorities: the instrument repeatedly places obligations on employing authorities , they must budget and pay the total remuneration as defined, quantify agency costs including FBT for benefits (s 8(2); s 16-17), administer accommodation and travel assistance consistent with the Determination (ss 19-22), and determine eligibility or qualification where the Determination gives them discretion (s 20(1)-(2)). Non‑compliance by an employing authority would therefore be a breach of the Determination’s terms; the route for remedy would be administrative (internal review by the employing authority or an application to the Tribunal under the parent Act), or judicial review where applicable. The Determination, however, does not itself prescribe that route.
• Tribunal role: the Tribunal remains the author of the instrument (s 4) and the instrument requires its agreement in some circumstances , for example, part‑time remuneration when hours are under 60% requires prior agreement of the Tribunal (s 12(2)). The Tribunal may exercise its statutory powers to correct or revise determinations, though those procedural powers are not detailed in this instrument.
• Tax and superannuation compliance: because the Determination ties amounts to tax and superannuation law (s 13(1)(a); s 14; definitions referencing the Superannuation Guarantee Act and Fringe Benefits Tax Assessment Act at s 7), non‑compliance in employer reporting or contribution would engage those external statutory regimes and their enforcement mechanisms (ATO audits, SG remediation provisions). The Determination embeds those laws into its operational rules but does not itself provide the tax authority’s enforcement measures.
• No internal penalty clauses: there are no sections in this Determination that prescribe monetary fines, suspension, forfeiture of salary, or criminal offences for contravention of the Determination. The instrument instead specifies entitlements and procedural constraints (for instance, the instruction that remuneration must not be supplemented, s 9), leaving enforcement to the statutory and administrative frameworks that govern public sector employment and the Tribunal’s statutory remit.

Practically, parties responsible for compliance should expect enforcement and correction to flow via:

• administrative oversight within employing authorities and central finance/benefits functions ensuring payroll, superannuation and fringe benefits treatment follows the Determination;
• the Remuneration Tribunal’s ongoing powers under the Remuneration Tribunal Act 1973 (the instrument was made under that Act, s 4); and
• the relevant tax and superannuation statutory regimes for technical breaches (because the Determination requires consistency with taxation rules and embeds FBT and SG computations in the employer cost base).

Because the Determination does not include express penalty clauses, any enforcement will proceed under the ordinary statutory or administrative mechanisms that apply to public sector pay and to the external tax and superannuation systems referenced by the instrument.

The Determination explicitly cross‑links to a number of other statutory frameworks and Tribunal instruments. Those references determine legal interaction, overlap, and where external frameworks control particular elements of the remuneration and benefits regime.

Primary statutory cross‑references and interactions in the Determination

• Remuneration Tribunal Act 1973: the Determination is made under subsections 7(3) and (4) of that Act (s 4). That Act supplies the Tribunal’s statutory authority to make the instrument and sets the legal standing of the Determination as a legislative instrument.
• Superannuation law: the Determination uses terms and mechanisms drawn from multiple superannuation statutes:
  • CSS (Commonwealth Superannuation Scheme) , meaning in the Superannuation Act 1976 (see s 7 definitions).
  • PSS (Public Sector Superannuation Scheme) , meaning in the Superannuation Act 1990 (s 7).
  • PSSAP (Public Sector Superannuation Accumulation Plan) , meaning in the Superannuation Act 2005 (s 7).
  • DFRDB (Defence Force Retirement and Death Benefits Act 1973) and MSBS (Military Superannuation and Benefits Act 1991) , definitions in s 7 reference those Acts.
  • Superannuation Guarantee (Administration) Act 1992 , used to determine "ordinary time earnings" for PSSAP members, and as the statutory reference for employer contributions where another fund applies (s 7; s 14(5), s 14(7)).
• Fringe benefits tax law: "fringe benefits tax" is defined to mean fringe benefits tax under the Fringe Benefits Tax Assessment Act 1986 and as applied to the Commonwealth under the Fringe Benefits Tax (Application to the Commonwealth) Act 1986 (s 7). The Determination includes FBT in the employer cost base for total remuneration and treats agency‑provided vehicle and parking costs inclusive of FBT as benefits (s 8(2); s 16(1); s 17).
• Official travel determination: the Determination refers to the Remuneration Tribunal (Official Travel) Determination 2025 (s 7 definition of official travel determination) and links "travel tiers" in Table 2A to that separate instrument (s 10). Table 2B contains limited departures from that official travel determination for identified offices (s 11, Table 2B item 1 and item 4).
• Other Tribunal determinations: the Determination excludes certain items from total remuneration where those items are governed by other Tribunal instruments , specifically the Remuneration Tribunal (Recreation Leave for Holders of Relevant Offices) Determination 2018 and the Remuneration Tribunal (Compensation for Loss of Office for Holders of Certain Public Offices) Determination 2018 (s 8(3)(e)-(f)). Table 2B, item 6 (Temporary Classifier) refers to the Remuneration Tribunal (Remuneration and Allowances for Holders of Part‑time Public Office) Determination 2025 for conditions of payment of a daily fee.
• Taxation and ATO guidance: remuneration packaging is permitted only where consistent with taxation laws and ATO rulings/guidelines applicable to salary packaging schemes (s 13(1)(a)). This makes the tax law the practical constraint on what can be packaged.
• Superannuation trust deeds and employer contribution mechanisms: for PSSAP members the Determination uses ordinary time earnings as defined under the Superannuation Guarantee Act as the relevant base (s 14(5)). For UniSuper defined benefit division members the Determination references the actual employer contribution made under UniSuper (s 14(6)).

Consequences of these interactions

• Accounting and reporting: because total remuneration is the employer’s total cost including FBT and employer superannuation contribution (s 8(2)), payroll and finance systems must integrate tax and superannuation law requirements to produce the correct employer‑cost figures.
• Packaging constraints: s 13 requires that packaging follow taxation law and that it not create additional employer cost; therefore, where ATO rulings treat a packaged benefit as a fringe benefit or alter the FBT treatment, the packaging may fail s 13(1)(b). The Determination therefore effectively imports ATO determinations as operational constraints.
• Superannuation compliance: the Determination assigns particular bases for contributions across different schemes (s 14). For defined benefit schemes the instrument sets the superannuation salary and uses a 15.4% attribution for employer contribution in several schemes (s 14(1)-(4)), which will interact with scheme rules and trust deeds. The instrument also explicitly prohibits cash in lieu of employer superannuation contribution (s 14(8)), constraining any employer‑employee agreement that might seek to substitute salary for employer contribution.
• Travel and leave regimes: entitlements under this Determination are coordinated with other Tribunal determinations; when an office holder is eligible under one instrument (for example, accommodation assistance under s 19) they may be ineligible for overlapping entitlements under the official travel determination (s 19(5)). That creates an operational interaction between instruments.
• Customised exceptions: Table 2B and Table 3B contain office‑specific rules that may depart from the general rules; those personalised entries are part of the instrument and therefore take precedence for the named offices or persons.

In short, the Determination is not a freestanding pay rule; it is designed to be applied in an environment where superannuation statutes, FBT law, the official travel determination and other Tribunal instruments supply the detailed tax, benefit and leave mechanics. Compliance therefore requires integration of this Determination with multiple external statutory and administrative frameworks referenced throughout the text.

The instrument contains limited internal statements about amendment and supersession:

• It supersedes the Remuneration Tribunal (Remuneration and Allowances for Holders of Full‑time Public Office) Determination 2024 (s 5). That is the explicit immediate predecessor: the Determination replaces the earlier determination for the financial year or period from the effective date.
• It takes effect at the start of 1 July 2025 (s 3). Any differences between the 2024 and 2025 tables and clauses therefore apply from that date forward.
• Table 6A contains a single transitional application entry (s 23; Table 6A): item 1 indicates that an amendment to the item dealing with Principal Member, Veterans’ Review Board, as amended by the Remuneration Tribunal Amendment Determination (No. 4) 2025, applies on and after 1 July 2025. That is the only transitional or application note in the body of the instrument.
• Table 2B contains time‑limited special provisions: for example, item 3 (Coordinator‑General, NEMA, Brendan Moon) records a fixed loading of $60,000 per year for the initial term of the appointment from 6 October 2022 to 5 October 2027; item 12 (Merit Protection Commissioner, Ms Jamie Lowe) records an additional fixed loading from 30 September 2024 to 29 September 2029 (Table 2B). Those entries show how the Tribunal uses Table 2B to create dated personal or position‑specific loadings.
• Table 2B item 7 limits total remuneration for the Chief Executive Officer, Northern Australia Infrastructure Facility to $533,550 per year until 30 June 2026 (Table 2B item 7). Table 5A and Table 5B include time‑limited entries with end dates for particular allowances (for example, assistance for certain incumbents "until [date]" is recorded in Tables 5A and 5B).

What is not present

• The Determination contains no internal log of prior amendments beyond the supersession of the 2024 determination (s 5) and the transitional note in Table 6A. It does not recite earlier amendment numbers or a history of changes across multiple years.
• The document does not itself provide explanatory memorandum text, second reading comments or policy background within this text; it is the operative instrument and not an accompaniment.

Practical implication for users

• For historical tracking, practitioners will need to consult the 2024 determination, any intermediate amendment determinations identified elsewhere (for example, the Remuneration Tribunal Amendment Determination (No. 4) 2025 referenced in Table 6A), and the Tribunal’s published instrument register. The Determination itself states only the immediate predecessor and the effective date for this instrument (s 3-5) and gives a limited transitional entry (s 23).

The Determination contains no references to litigation, judicial decisions, or case law. It does not cite any judicial authority, nor does it record any past disputes or judgments concerning the operation or interpretation of remuneration rules.

Consequently:

• There is no litigation history recorded inside this instrument to inform questions of statutory interpretation, procedural fairness disputes, or contested applications of specific clauses.
• Where legal questions arise (for instance, the meaning of "agency cost" for a vehicle benefit, the scope of "incidental private use" of business support facilities under s 18, or whether a packaging arrangement imposes a cost under s 13(1)(b)), those questions would be resolved by reference to the instrument’s text, the Remuneration Tribunal Act 1973, and the external tax/superannuation legislation that the Determination invokes, and, if contested, by administrative or judicial processes external to the Determination.

For lawyers, compliance officers and researchers seeking litigated precedents on similar issues, the Determination itself does not provide citations and requires a search of tribunal decisions, administrative reviews and court judgments decided under the Remuneration Tribunal Act and associated employment or administrative law processes. But the document contains no internal litigation record.

Several features of the Determination can produce operational surprises if missed. These are matters to watch for when advising employing authorities, office holders, payroll and finance teams.

1. Total remuneration is an employer‑cost figure, not a headline cash salary (s 8)

• Table 2A figures are the "total remuneration" of an office, defined as the total cost to the employing authority including fringe benefits tax, and including salary, allowances, benefits and the employer superannuation contribution (s 8(1)-(2)). Practically, an office holder’s take‑home pay may be significantly lower than the total remuneration figure once the employer superannuation contribution and FBT‑accounted benefits are accounted for. Employers must ensure budgeting and internal reporting treat Table 2A numbers as costings inclusive of FBT and superannuation.

2. Employer superannuation contribution is part of total remuneration and, for many schemes, fixed percentages apply (s 7; s 14)

• The employer contribution is part of the total remuneration pot (s 7 note 1; s 8(2)). For CSS/PSS/DFRDB/MSBS the Determination attributes employer contribution at 15.4% of the superannuation salary (s 14(1)-(4)). For PSSAP the base is 15.4% of ordinary time earnings (s 14(5)); for UniSuper defined benefit the actual employer contribution applies (s 14(6)). Employers must not treat the employer contribution as a separate add‑on when measuring the total cost in Table 2A.

3. Packaging does not reduce the employer contribution or increase employers’ costs (s 13)

• Remuneration packaging is allowed only if consistent with taxation law and only if it does not lead to an employer cost that would not otherwise have been incurred (s 13(1)(a)-(b)). That constraint frequently causes operational friction because ATO rulings and FBT treatment can convert a seemingly neutral packaged benefit into a taxable fringe benefit , thereby increasing employer cost and potentially breaching s 13(1)(b).

4. Superannuation salary calculations can be non‑intuitive (s 15)

• Table 3A sets superannuation salary at 70% of total remuneration where total remuneration is $502,180 or more, and 73% where less than $502,180 (s 15(1); Table 3A). That means superannuation salary is not the same as cash salary. Table 3B contains explicit overrides for particular named office holders. Employers and payroll teams must apply Table 3A/3B calculations before applying the 15.4% employer attribution for those schemes referenced in s 14.

5. Vehicles and parking are benefits measured at agency cost including FBT; business‑use recordkeeping may be required (s 16-17)

• If an office holder uses an agency vehicle privately, the agency must treat the actual cost including FBT (less reasonable business usage amount) as a benefit (s 16(1)). For annual business kilometres 5,000 or more, logbook records for at least a 12 week representative period are required and the percentage of business use applied to the total cost (s 16(2)(b)). Not keeping appropriate logbooks will affect benefit valuation and the total remuneration calculation.

6. Accommodation assistance removes access to travel allowance entitlements under the official travel determination (s 19(5))

• An office receiving accommodation assistance under s 19 is not eligible for travel allowance entitlements under the official travel determination in either the PPR locality or the office locality while they remain eligible to receive assistance under s 19(5). Make sure employing authorities coordinate entitlements to avoid double claims or ineligibility errors.

7. Part‑time arrangements below 60% require Tribunal agreement (s 12(2))

• Employing authorities cannot unilaterally set pro rata remuneration where hours are under 60% without prior agreement from the Tribunal (s 12(2)). This procedural requirement can delay hiring or adjusting working hours.

8. Personalised and time‑limited loadings (Table 2B / Table 3B)

• Table 2B and Table 3B contain person‑specific entries and dated loadings (for example, Brendan Moon’s $60,000 loading until 5 October 2027; Ms Jamie Lowe’s $61,298 loading from 30 September 2024 to 29 September 2029). These personal entries are part of the instrument and must be administered as written; they do not create a general precedent for other appointments unless the Tribunal so determines.

9. No cash in lieu of employer superannuation contribution (s 14(8))

• Employers and office holders cannot elect cash in lieu of the employer contribution as defined , the instrument treats the employer superannuation contribution as a non‑salary component of total remuneration and forbids substitution (s 14(8)). This constraint interacts with some private negotiation attempts to restructure remuneration.

10. The Determination does not set out an internal penalty regime (see "Penalties and enforcement")

• The instrument relies on the Tribunal’s statutory authority and external statutory enforcement frameworks rather than prescribing penalties itself. Parties should plan compliance on the basis that errors will be corrected by employers, superannuation law remedies, tax remedies, or administrative or judicial review.

These "gotchas" are practical points where misapplication can produce accounting errors, tax exposure, or eligibility mistakes. For each, the relevant section(s) of the Determination are cited above.

Compliance requires operational controls that align payroll, benefits, tax, superannuation and HR processes with the Determination’s specific rules. Below is a practical checklist for employing authorities, payroll teams and office holders, grounded in the instrument’s text.

1. Treat Table 2A figures as employer total cost (s 8)

• Action: configure finance systems so that the "total remuneration" figure equals the employer cost including salary, allowances, benefits and employer superannuation contribution (s 8(2)). Ensure any published salary numbers derived for public communication distinguish cash salary from total remuneration.
• Rationale from instrument: s 8(2) defines total remuneration as total cost to employing authority including fringe benefits tax.

2. Calculate and attribute employer superannuation contribution per Part 3 (s 14-15)

• Action: determine the office holder’s superannuation salary using Table 3A (70% / 73% rule) or the specific figure in Table 3B where applicable (s 15). Apply the 15.4% attribution for CSS/PSS/DFRDB/MSBS as prescribed in s 14(1)-(4) or the appropriate measure for PSSAP, UniSuper or other funds (s 14(5)-(7)). Do not allow cash in lieu of employer contribution (s 14(8)).
• Bookkeeping: record employer contributions as employer non‑salary costs that form part of total remuneration (s 7 note 1; s 8(2)).

3. Apply remuneration packaging rules tightly (s 13)

• Action: permit packaging only where consistent with current taxation law and ATO guidance (s 13(1)(a)), and where the employing authority will not incur a cost (including FBT) it would not otherwise incur (s 13(1)(b)). Establish a packaging approval workflow that includes ATO compliance checks and a Finance sign‑off on FBT modelling before packaging is offered.
• Recordkeeping: document ATO rulings relied on and provide an assessment showing no additional employer cost.

4. Implement benefit valuation for vehicles and parking (ss 16-17)

• Action: when vehicles or car parks are provided for private use, quantify the actual cost to the agency including FBT (s 16(1); s 17). For vehicles, apply the business usage calculation: if annual business km < 5,000 then use the cents per kilometre method; if ≥ 5,000 km then require a representative 12 week logbook and scale up (s 16(2)). Ensure payroll captures the resultant benefit value and that total remuneration records include it.
• Recordkeeping: maintain logbooks, maintenance invoices, lease or purchase cost schedules and FBT calculation workpapers.

5. Administer accommodation and reunion travel assistance consistent with Part 5 (ss 19-22; Tables 5A and 5B)

• Action: check PPR locality requirements and the office locality, assess whether private non‑commercial accommodation or commercial accommodation applies and apply the Table 5A caps (s 19(1)-(3); Table 5A). If an office holder owns premises in the office locality, do not pay assistance (s 19(4)). When paying assistance, ensure the office holder is not simultaneously claiming travel allowances under the official travel determination in the PPR or office locality (s 19(5)). For reunion travel, apply certification requirements and limits in s 22(1)-(4) and Table 5B.
• Recordkeeping: retain residency proofs, receipts, and certifications of workload preventing personal travel where family travel is being funded (s 22(2)).

6. For part‑time office holders, calculate pro rata pay and obtain Tribunal agreement where necessary (s 12)

• Action: pay pro rata where the employing authority approves part‑time hours (s 12(1)). If proposed hours are less than 60% of full‑time, obtain prior agreement from the Tribunal on the remuneration level (s 12(2)). Put Tribunal approval workflow in place for such cases.

7. Maintain separation between business support and benefits (s 18)

• Action: when providing communications, IT or office facilities necessary for efficient conduct of the office, classify incidental private use as not requiring inclusion in total remuneration (s 18). But maintain written policy describing the facilities and documenting that the provision is necessary for office conduct.
• Recordkeeping: keep policies that set out permitted incidental private use and evidence of business necessity.

8. Apply special provisions in Table 2B and superannuation exceptions in Table 3B accurately

• Action: review Table 2B and Table 3B entries for the office and incumbent. Apply personal fixed loadings and time‑limited arrangements exactly as described (for example, loadings for Brendan Moon and Jamie Lowe, and Sam Usher’s total remuneration entry in Table 2B), including end dates (s 11; Table 2B; s 15(2); Table 3B).
• Governance: include a named approver for unique personal loadings and track expiry dates.

9. Ensure tax and SG compliance

• Action: coordinate with tax and superannuation advisers to ensure that the calculation of employer obligations and the treatment of packaged benefits meet ATO and SG Act requirements (s 13(1)(a); s 14(5)-(7)). Where packaging could trigger FBT, ensure the employing authority models and accepts the FBT cost before approving the package (s 13(1)(b)).

10. Audit trail and reporting

• Action: keep a complete audit trail documenting how the total remuneration figure was constructed for each office holder: salary, allowances, benefits, FBT, employer superannuation contribution calculations, packaging elections and approvals (s 8(2); s 13).
• Internal controls: apply periodical review (quarterly or annual) of packaged arrangements, vehicle usage records and accommodation assistance claims to ensure ongoing conformity with s 13, s 16 and s 19.

11. Coordination with official travel determination

• Action: use the travel tier recorded in Table 2A column 4 as the input for the Remuneration Tribunal (Official Travel) Determination 2025 entitlement calculations (s 10). Where Table 2B provides an exception (for example for ACCC members in Table 2B item 1 permitting cost‑effective Canberra travel arrangements), follow the specified exception (s 11, Table 2B item 1).

12. Seek Tribunal advice where uncertain

• If an employing authority is unsure whether a proposed packaging arrangement increases employer cost, or whether a part‑time remuneration proposal under 60% should be accepted, seek the Tribunal’s view or approval in accordance with the instrument’s procedural hooks (s 12(2); s 13).

These compliance steps follow directly from the Determination’s operative provisions. Employing authorities should embed the Determination’s definitions and formulas into payroll, benefits and superannuation workflows and ensure that policy documents, approvals and recordkeeping demonstrate conformity with the statute where the Determination requires an employing authority decision or records to be kept (for example, logbooks or qualifications for allowances).