Parliamentary Remuneration Act 1989

Basic salary is the foundational salary for all members, defined by section 4. It is the amount determined by the Tribunal, subject to the temporary cap in section 4A for 2025-26. Before the Tribunal makes a determination, the basic salary was pegged to the Commonwealth base salary less $500, but that formula is now replaced by Tribunal determinations. The basic salary is the rate used to calculate additional salaries and expense allowances for recognised office holders under section 6, which are expressed as percentages of the basic salary in Schedule 1.

Recognised office holder is defined in section 3 as the holder of an office specified for the time being in Schedule 1. Schedule 1 is extensive, covering the Premier, Deputy Premier, Ministers, Presiding Officers, Deputy Speakers, Leaders of the Opposition, Whips, Parliamentary Secretaries, and Chairs of various committees (e.g., the Committee on Children and Young People, Portfolio Committees). The Schedule prescribes an additional salary percentage and an expense allowance percentage for each office, with the Premier's expense allowance being reduced by $15,000. Section 6(3) provides that a person holding two or more offices is entitled only to the remuneration applicable to the office with the greatest remuneration, preventing double-dipping.

Remuneration under section 3 means salary, additional salary, or expense allowance under Part 2. It does not include additional entitlements or employment benefits, which are separately defined and governed.

Parliamentary duties is broadly defined in section 3 to include duties that attach to the office and those ordinarily expected, including participation in the activities of recognised political parties. The definition may be extended or limited by regulation. This expansive definition informs the purpose of additional entitlements under section 10(1)(b), which expressly states that parliamentary duties include party political activities. This is significant because it legitimises using allowances for party-political purposes.

Additional entitlements under Part 3 include the electoral allowance and other entitlements determined by the Tribunal. Section 10(2B) provides that the electoral allowance is payable in money to all members as compensation for all incidents of performing parliamentary duties not already compensated by other entitlements. The Tribunal may fix different amounts for different classes of members. Other additional entitlements may include travel allowances, committee allowances, electorate services, staff, offices, equipment, and communication facilities. However, section 10(5) prohibits the Tribunal from dealing with entitlements for travel outside Australia.

Employment benefits under Part 2A are benefits of a private nature provided at the State's cost, approved by the Tribunal as employment benefits. A member must elect in writing to the designated employer, and the employer must approve. The cost of the benefit reduces the member's otherwise payable remuneration. The designated employer is the Executive Manager, Parliamentary Services (or a prescribed position). Section 6B(5) restricts the Tribunal to approving only benefits available to a Public Service employee, excluding benefits only available to senior executives.

Salary sacrifice contribution is defined in section 3 as a superannuation contribution made by way of salary sacrifice. Under Division 3 of Part 3A, members (including continuing contributors to the closed PCSS under section 14EA) may elect to forgo future salary and have it applied as superannuation contributions. The election must specify the percentage or amount of basic and additional salary to be sacrificed.

Designated employer is the person holding the position of Executive Manager, Parliamentary Services, or a prescribed position under section 6A(7). This officer approves employment benefit elections, determines the cost and terms and conditions of those benefits, and is the recipient of salary sacrifice elections under section 14F.

Determination under section 3 means an annual determination under section 11 or a special determination under section 12. Determinations must be made in accordance with Part 3, and the Tribunal must comply with procedural requirements such as considering financial implications (section 12A) and publicising determinations.

The Tribunal is established by section 14G and Schedule 2. It consists of a judicial member or retired judicial member of the Industrial Relations Commission, appointed by the President of that Commission on a part-time basis for up to three years. The Tribunal has broad inquiry powers under section 14I: it may inform itself as it thinks fit, receive written or oral submissions, is not bound by the rules of evidence, and must consider submissions from the Minister.

The Act directly affects every person who becomes a member of the Legislative Council or Legislative Assembly in New South Wales. This includes both ordinary backbenchers and those who hold recognised offices listed in Schedule 1. For ordinary members who are not recognised office holders, section 5 entitles them to a salary at the annual rate of the basic salary. For recognised office holders, section 6 entitles them to the basic salary plus an additional salary and expense allowance calculated as percentages of the basic salary according to Schedule 1. The range of offices is extensive: the Premier receives 95 per cent additional salary and 55 per cent expense allowance (less $15,000); the Deputy Premier receives 76 per cent additional salary and 27 per cent expense allowance; Ministers and Shadow Ministers receive varying percentages; Whips receive 13 per cent additional salary and 7 per cent expense allowance; and chairs of committees receive 6.25 per cent for both additional salary and expense allowance.

The Act also affects the designated employer (the Executive Manager, Parliamentary Services) who has significant administrative functions under Part 2A. That officer approves elections for employment benefits, determines the cost and terms and conditions of those benefits, and must ensure consistency with Tribunal determinations under section 6A(5). The designated employer also receives and approves salary sacrifice elections under section 14F.

The Parliamentary Remuneration Tribunal is the key institutional actor. The person appointed as the Tribunal is a judicial member or retired judicial member of the Industrial Relations Commission, appointed by the President of that Commission. The Tribunal exercises quasi-legislative functions in setting the basic salary and determining additional entitlements. In doing so, it must invite submissions from the Secretary of the Treasury regarding the financial implications of its additional entitlements determinations (section 12A) and must consider those submissions. The Tribunal must also consider any submissions furnished by the Minister under section 14I(1)(e).

The Minister administering the Act has powers to direct special determinations under sections 12 and 6C, and to request the Tribunal to consider the basic salary under section 4(2). The President of the Industrial Relations Commission appoints the Tribunal member and may extend the deadline for annual determinations under section 11(2) if illness or other proper cause arises.

The President of the Legislative Council and the Speaker of the Legislative Assembly may request rulings from the Tribunal under section 17A on the interpretation or application of a determination. The Tribunal must give the ruling within a reasonable period unless the request is withdrawn.

The Secretary of the Treasury has a specific statutory role under section 12A: to make submissions to the Tribunal about the financial implications of additional entitlements determinations, and those submissions must be annexed to the determination. This ensures fiscal transparency.

The Act indirectly affects the Trustees of the Parliamentary Contributory Superannuation Fund because under section 14A, the Tribunal may determine whether proposed amendments to the Parliamentary Contributory Superannuation Act 1971 are warranted and issue certificates approving amendments.

The community and taxpayers are affected because all remuneration, employment benefits, and salary sacrifice contributions are payable out of the Consolidated Fund under sections 15(6) and 14D(3). The Act's operation has direct fiscal implications for the State budget.

The Act confers rights on members and imposes duties on various office holders and the Tribunal.

Rights of members: Every member who is not a recognised office holder is entitled under section 5 to be paid a salary at the annual rate of the basic salary. Recognised office holders are entitled under section 6 to basic salary plus additional salary and expense allowance where provided in Schedule 1. However, section 6(3) restricts a person holding two or more recognised offices to the single highest applicable remuneration, preventing accumulation.

Members have the right under section 6A(1) to elect to receive employment benefits if the designated employer approves. The member must give written notice, and the member can terminate the provision of employment benefits at any time by written notice under section 6A(6). Members also have the right under section 14F to elect to make additional superannuation contributions by way of salary sacrifice, subject to approval by the designated employer and the fund trustee or administrator. The election must relate only to future salary payments.

Members who are not continuing members under the Parliamentary Contributory Superannuation Act 1971 (i.e., those elected at or after the 2007 election) are entitled under section 14D to have the State make superannuation contributions equivalent to 9 per cent of salary (or a higher prescribed percentage). These contributions must be paid to the First State Superannuation Fund unless the member nominates another complying superannuation fund, complying approved deposit fund, or retirement savings account under section 14E.

Under Part 3, members and recognised office holders are entitled to an electoral allowance and other additional entitlements in accordance with applicable Tribunal determinations. The electoral allowance under section 10(2B) is payable in money to all members as compensation for all incidents of parliamentary duties not otherwise compensated. The Tribunal may fix different amounts for different classes.

Duties of the Tribunal: The Tribunal has a duty under section 11 to make annual determinations regarding additional entitlements on or before 1 June each year, effective from 1 July. If no determination is made by 1 July, existing entitlements continue until the determination is made, with necessary adjustments. The Tribunal also has a duty under section 4(2) to determine the basic salary at such times as it thinks fit or the Minister directs. In making a basic salary determination, the Tribunal must have regard under section 4(3) to the fiscal position and outlook of the government and the likely effect of the determination. In making determinations under Part 3, the Tribunal must under section 10(1) give effect to the principle that additional entitlements facilitate efficient performance of parliamentary duties (including party political activities). The Tribunal must also have regard under section 12A to the financial implications of additional entitlements determinations, must invite Treasury submissions, and must annex those submissions to the determination. The Tribunal must report to the President of the Industrial Relations Commission under section 14H, and the Minister must cause the report to be laid before each House. Determinations must be published in the Gazette as soon as practicable.

The Tribunal has a duty under section 17A to give rulings on the interpretation or application of a determination within a reasonable period when requested by the President or Speaker, unless the request is withdrawn.

Duties of the designated employer: The designated employer must approve or reject elections for employment benefits, determine the cost and terms and conditions of such benefits under section 6A(3) and (4), and ensure consistency with Tribunal determinations under section 6A(5). The designated employer also performs functions regarding salary sacrifice elections under section 14F.

Duties of the Minister: The Minister may direct special determinations under sections 12 and 6C, and must cause Tribunal reports to be laid before Parliament under section 14H(3). The Minister may request the Tribunal to consider basic salary under section 4(2).

The Act does not contain its own penalty provisions or criminal offences. Enforcement of the Act's provisions relies primarily on administrative mechanisms and the ouster of judicial review.

The most significant enforcement-related provision is section 18, which provides that a determination of the Tribunal (including a superannuation approval under section 14A) or a ruling under section 17A may not be challenged, reviewed, quashed, or called into question before any court or in any legal proceedings, nor restrained by prohibition, mandamus, certiorari, or otherwise. This ouster clause is extremely broad. It purports to exclude not only judicial review under the traditional prerogative writs but also any form of collateral challenge or declaratory relief. However, under general principles of Australian administrative law, a statutory ouster clause that seeks to exclude review for jurisdictional error may be read down by the courts. The clause does not use language that explicitly excludes review for jurisdictional error, but it uses sweeping words such as "may not be challenged, reviewed, quashed or called into question before any court or in any legal proceedings". Practitioners should be aware that the High Court of Australia has held that similar ouster clauses do not prevent review for jurisdictional error (see Kirk v Industrial Court of NSW), but that principle applies to state tribunals exercising judicial power; the Parliamentary Remuneration Tribunal exercises administrative or quasi-legislative powers. The scope of section 18 remains a potential litigation battleground, but the source text provides no case law on this point.

The Act provides no criminal penalty for a member who misuses additional entitlements or receives remuneration they are not entitled to. Instead, the Act leaves the regulation of entitlements to the Tribunal's determinations, which may specify conditions, substantiation requirements, and the form of additional allowances. If a member receives an overpayment, the Act does not expressly provide for recovery. However, section 15(5) provides a regulatory mechanism: any payment of remuneration or additional allowances not drawn within 28 days after becoming due reverts to the Treasury and becomes part of the Consolidated Fund. This creates a practical incentive for members to claim their entitlements promptly.

The Act does not impose any penalty on the designated employer or the Tribunal for failure to perform functions on time or correctly. For example, if the Tribunal fails to make an annual determination by 1 June, section 11(3) simply provides for continuation of existing entitlements until the determination is made, with adjustments to follow. There is no sanction for delay.

The only enforcement-related power is the Governor's power under Schedule 2 clause 4 to remove a person holding office as the Tribunal (or a person assisting the Tribunal) on the recommendation of the President of the Industrial Relations Commission. Grounds for vacation of office include death, completion of term, resignation, bankruptcy, mental incapacity, conviction of an offence punishable by 12 months imprisonment or more, or removal by the Governor on the President's recommendation. This is a personnel enforcement mechanism rather than a remedy against contraventions of the Act.

If a member receives remuneration or entitlements in excess of what is authorised, the Act does not create a statutory debt nor provide a direct enforcement mechanism. Recourse would presumably be through the ordinary law of restitution or through administrative action by the designated employer or Treasury. The Act does not create an offence of making false statements or claims for allowances.

In summary, enforcement under the Act is light-touch. The system relies on the Tribunal's determinations, the designated employer's administrative oversight, and the exclusion of judicial review to ensure compliance. The Act does not confer investigative or audit powers on any body.

The Act interacts with several other statutes both at state and Commonwealth level, and contains provisions that modify or override other laws.

First, the Act explicitly overrides other state legislation. Section 6A(8) provides that Part 2A (employment benefits) has effect despite anything to the contrary in this Act, the Constitution Act 1902, or any other Act. This gives employment benefits provisions paramountcy over inconsistent provisions in any other New South Wales legislation. Similarly, section 15(6) appropriates Consolidated Fund moneys for remuneration, employment benefits, and salary sacrifice contributions, overriding any other appropriation requirements.

Second, the Act does not operate as a complete code for parliamentary entitlements. Section 15A expressly preserves the provision of entitlements apart from the Act, including offices and facilities at Parliament House, offices and facilities for Ministers elsewhere, and travel by Ministers. These non-statutory entitlements are funded from appropriations or other legally available money. This section prevents any argument that the Act impliedly excludes additional support.

Third, the Act interacts with the Commonwealth's superannuation regulatory framework. Section 14C defines terms such as complying superannuation fund, complying approved deposit fund, and retirement savings account by reference to Commonwealth legislation: the Superannuation Industry (Supervision) Act 1993 and the Retirement Savings Accounts Act 1997. The salary definition in section 14C uses the maximum contribution base under the Superannuation Guarantee (Administration) Act 1992 as one possible measure. The superannuation contribution rate in section 14D(4) is 9 per cent of salary, which aligns with the then superannuation guarantee rate, but can be increased by regulation. This ensures state superannuation arrangements are consistent with Commonwealth requirements to avoid adverse tax treatment.

Fourth, the Act interacts with the Parliamentary Contributory Superannuation Act 1971. Section 14A empowers the Tribunal to determine whether proposed amendments to that Act are warranted, having regard to the Heads of Government Agreement regarding exemption from the Commonwealth's Superannuation Industry (Supervision) Act 1993. The Tribunal must consider effects on fund liabilities and may obtain actuarial advice. Division 2 of Part 3A (sections 14B to 14F) provides alternative superannuation arrangements for members who are not continuing members under the 1971 Act, effectively closing the defined benefit scheme to new members from the 2007 election and replacing it with accumulation-style contributions.

Fifth, the Act interacts with the Government Sector Employment Act 2013 through section 6B(5), which provides that the Tribunal may only approve employment benefits of a kind available to a Public Service employee, but cannot approve benefits that are only available to Public Service senior executives. This ties members' salary packaging options to the general public service rather than executive levels.

Sixth, the Act interacts with the Constitution Act 1902 in defining when a person becomes or ceases to be a member. Section 16 provides detailed rules tying membership to election dates and vacancy events, including special provisions for continuing office holders after dissolution or expiry of the House (sections 16(3) and (4)). These provisions ensure continuity of remuneration during transitional periods.

Seventh, the Act interacts with the Interpretation Act 1987 through its definitions and interpretation provisions, as noted in the section 3(1) note.

Eighth, the Act gives the Governor power to make regulations under section 21. Regulations may amend Schedule 1 under section 6(4), which has been done frequently. Regulations may also prescribe matters relating to superannuation, and may contain savings and transitional provisions under Schedule 3 clause 1.

The Act does not interact directly with the Independent Commission Against Corruption Act 1988 or the Public Interest Disclosures Act, but the additional entitlements regime is subject to the general obligations of members under those Acts. The Act is however relevant to oversight bodies: for example, the Chair of the Committee on the Independent Commission Against Corruption receives additional salary under Schedule 1.

The Act has been amended numerous times since its commencement on 1 July 1990. The original Act conferred the functions now exercised by the Tribunal and set out the basic salary formula. A significant restructuring occurred in 1998 when the Act was substantially rewritten by the Parliamentary Remuneration Amendment Act 1998 (No 84). That amendment introduced the current framework for additional entitlements, repealed section 7, and inserted the purpose provision (section 2A). It also expanded the definition of parliamentary duties to include party political activities.

The Parliamentary Remuneration Amendment Act 2001 (No 105) inserted section 12A regarding financial implications of determinations, requiring the Tribunal to consider Treasury submissions. It also inserted Schedule 3 savings provisions.

The Parliamentary Remuneration Amendment (Recognised Office Holder) Act 2002 (No 41) made adjustments to Schedule 1 and inserted transitional provisions validating actions taken before the amendment.

The Parliamentary Superannuation Legislation Amendment Act 2005 (No 110) inserted Division 2 of Part 3A, creating the post-2007 superannuation arrangements. It introduced sections 14B to 14F establishing the First State Superannuation Fund as the default fund and the 9 per cent contribution rate. It also inserted section 4(3)(a) and (b) regarding fiscal considerations for basic salary determinations (since amended).

The Parliamentary Remuneration Amendment (Salary Packaging) Act 2009 (No 62) was a major amendment. It inserted Part 2A (employment benefits), added sections 6A, 6B, and 6C, and expanded salary sacrifice arrangements under Division 3 of Part 3A. It renumbered sections 8, 13, and 14 as 14G, 14H, and 14I respectively, creating Part 3B for the Tribunal. It also amended the definition of salary for superannuation purposes to include employment benefit costs and salary sacrifice amounts, and inserted section 14EA applying salary sacrifice to all members including PCSS contributors.

The Parliamentary, Local Council and Public Sector Executives Remuneration Legislation Amendment Act 2011 (No 25) substituted section 4 to give the Tribunal power to determine basic salary independently, repealing the old formula that tied it to the Commonwealth base less $500. It also repealed section 17 and amended Schedule 3.

The Industrial Relations Amendment (Industrial Court) Act 2016 (No 48) amended references in Schedule 2 to reflect changes to the Industrial Relations Commission. The amending history shows that the President of the Industrial Relations Commission now makes appointments under paragraph (1) of Schedule 2.

Amendments in 2023 (No 41 and No 441) updated references to the President of the Industrial Relations Commission and the reporting process. The 2023 amendment regulation (SL 2023-441) expanded Schedule 1 to include additional committee chairs and inserted a transitional provision allowing the increased percentages to apply retrospectively within the current Parliament for certain chairs.

The most recent amendment is the Parliamentary Remuneration Amendment (2025-26 Financial Year Basic Salary) Act 2025 (No 43), which inserted section 4A to cap the basic salary increase for the 2025-26 financial year at 3.5 per cent, overriding the Tribunal's determination of a 4 per cent increase. This is a temporary measure for one year only, and the note to section 4A makes clear that the Tribunal's determination would otherwise have applied.

The Act has also been amended by numerous regulations under section 6(4) which have modified Schedule 1 more than 30 times, adding and adjusting recognised offices and their percentage entitlements.

The source text of the Act provides no information about any litigation history. However, the Act's structure makes litigation unlikely in practice. Section 18 ousts judicial review of determinations and rulings, providing that they may not be challenged, reviewed, quashed, or called into question before any court or in any legal proceedings, nor restrained by prohibition, mandamus, certiorari, or otherwise. This provision is designed to prevent members from challenging adverse determinations in court.

Additionally, section 2A(2) expressly provides that the purpose section gives rise to no civil cause of action and cannot be taken into account in civil proceedings. This prevents reliance on the purpose statement to ground claims for entitlement.

The Act does not create any private rights that could be enforced by members or third parties. The entitlements conferred are statutory, but the ouster clause seems intended to make the Tribunal the final arbiter. It is possible that a member could argue that a determination is ultra vires the Act (e.g., if the Tribunal purported to determine entitlements for overseas travel contrary to section 10(5)), and that jurisdictional error would not be immunised by the ouster clause. However, the source text provides no guidance on whether any such challenge has been attempted or succeeded.

The Act also does not provide for merits review of Tribunal decisions. The only avenue for input is the Tribunal's own inquiry procedures under section 14I, which allow for written or oral submissions but do not provide for a hearing or contested proceedings. The Tribunal is not required to conduct proceedings formally and is not bound by the rules of evidence.

The Act does not create any offence provisions that would give rise to criminal litigation. There is no provision for penalties, forfeiture, or recovery of overpayments that would require court involvement. If the State sought to recover an overpayment, it would have to rely on common law restitution or debt recovery, which would not be affected by the ouster clause because the claim would not challenge a determination itself.

Given the ouster clause and the administrative nature of the Tribunal's functions, reported litigation concerning this specific Act is likely to be extremely rare or non-existent. Practitioners should nonetheless be alert to the possibility of constitutional challenges based on the separation of powers, particularly regarding the breadth of the ouster clause and whether the Tribunal is exercising judicial power. The Act itself does not address this, and the source text provides no case citations.

Several provisions of the Act may catch practitioners off guard if not carefully examined.

The ouster clause (section 18) is comprehensive but not absolute. While it prohibits challenging a determination or ruling in any court or legal proceedings, it has not been tested in the context of jurisdictional error. The High Court of Australia has held that state legislation cannot oust review for jurisdictional error by a state tribunal exercising judicial power. However, the Parliamentary Remuneration Tribunal exercises administrative and quasi-legislative functions, not judicial power, so the ouster may be more effective. Nevertheless, a determination made in clear excess of power (e.g., dealing with overseas travel contrary to section 10(5)) might still be vulnerable. Practitioners should not assume the clause is watertight.

The purpose section (section 2A) cannot be used to found a civil claim. Section 2A(2) expressly states that nothing in the section gives rise to any civil cause of action or can be taken into account in civil proceedings. This prevents members from arguing that the Act's purposes create a private right to a particular salary or allowance level. It also prevents courts from using the purpose to interpret ambiguities in favour of members in civil proceedings.

Multiple office holders only get the highest remuneration. Section 6(3) provides that a person holding two or more recognised offices is entitled only to the remuneration applicable to the office with the greatest remuneration. This means that a member who is both a Minister and a Committee Chair does not receive cumulative additional salaries or expense allowances. The member gets only the highest-paying office.

Employment benefits are limited to types available to public servants (not senior executives). Section 6B(5) restricts the Tribunal to approving only benefits of a kind available to a Public Service employee, but specifically excludes benefits only available to Public Service senior executives. This means members cannot access salary packaging options that are limited to SES-level public servants. The designated employer's determinations under section 6A must also be consistent with Tribunal determinations on costing and terms.

The 28-day rule for unclaimed payments. Under section 15(5), any payment of remuneration or additional allowances not drawn by the member or on their behalf within 28 days after becoming due and payable reverts to the Treasury and becomes part of the Consolidated Fund. This is a trap for members who fail to regularly claim their entitlements. Once reverted, there is no automatic entitlement to reclaim.

No judicial review, but rulings are binding? Section 17A allows the President or Speaker to request a ruling on the interpretation or application of a determination. Section 18 protects rulings from challenge. However, the Act does not state that rulings have binding legal effect on members. A member who acts inconsistently with a ruling might face political consequences but not legal penalties under the Act.

The temporary cap on basic salary for 2025-26 overrides any Tribunal determination. Section 4A(2) states that the cap applies despite section 4 or a determination made under section 4, whether made before or after the commencement of section 4A. This means the Tribunal's 4 per cent increase for that year is effectively nullified by the 3.5 per cent statutory cap. Practitioners should check whether similar caps are enacted in future years.

Additional entitlements cannot include overseas travel. Section 10(5) provides that a determination may not grant, withdraw, or otherwise deal with entitlements for travel outside Australia. This is a hard limit on the Tribunal's power. Any determination purporting to deal with overseas travel would be ultra vires.

The Tribunal is not required to give reasons. Although the Tribunal must report its determinations to the President under section 14H, and the Minister must table the report, the Act does not require the Tribunal to give reasons for its decisions. The broad inquiry powers under section 14I allow the Tribunal to inform itself as it thinks fit and not be bound by evidence rules. This lack of procedural formality could make it difficult to challenge decisions even if judicial review were available.

Savings and transitional provisions may retroactively validate actions. Schedule 3 clause 3 validated anything done on or after 27 March 1999 as if the 2002 amendment to Schedule 1 had been in force. This type of provision can create unexpected entitlements or liabilities for past periods. Practitioners should consult the specific savings provisions applicable to any amendment.

Compliance with the Parliamentary Remuneration Act 1989 depends on the role of the entity or individual in question. There are several distinct compliance pathways.

For members (including recognised office holders): Members must ensure they only receive remuneration, allowances, and entitlements that are authorised by the Act and by applicable Tribunal determinations. The primary obligation is to claim only those amounts to which they are legally entitled. For ordinary members, the entitlement is basic salary under section 5. For recognised office holders, the entitlement is basic salary plus the additional salary and expense allowance specified in Schedule 1 for the highest-paying office held (section 6(3)). Members should verify their office classification against the latest version of Schedule 1, which is frequently amended by regulation. If a member holds multiple offices, they must not accept cumulative payments and should notify the relevant paying authority of the highest-paying office.

For employment benefits under Part 2A, compliance requires a written election to the designated employer under section 6A(1), and the employer's approval. The member must specify the benefits they wish to receive, and the designated employer will determine the cost, which reduces the member's otherwise payable remuneration. The member cannot unilaterally obtain benefits; the designated employer must approve and determine terms consistent with Tribunal determinations. Members should ensure they receive written approval and that the benefit type is one approved by the Tribunal under section 6B. Members can terminate the arrangement at any time by written notice under section 6A(6).

For additional superannuation contributions by salary sacrifice under section 14F, the member must make a written election to the designated employer specifying the percentage or amount of basic and additional salary to be sacrificed. The election only applies to future salary payments. The member must also nominate the superannuation fund or account to receive the contributions. For contributors to the PCSS, the nomination is limited to the First State Superannuation Fund, a complying superannuation fund, a complying approved deposit fund, or a retirement savings account (section 14F(4A)). The member should ensure the election is in the form approved by the designated employer and accompanied by required information. The election takes effect only when approved by both the designated employer and the fund trustee or administrator (section 14F(7)). Members can vary or revoke the election by written notice at any time.

For additional entitlements under Part 3, members must comply with the conditions set out in applicable Tribunal determinations. These conditions may include substantiation requirements for particular types of allowances. Section 10(4)(a) allows the Tribunal to specify the form of substantiation required. Members should retain records and receipts to demonstrate that expenditure was for the purpose of facilitating the efficient performance of parliamentary duties.

Members should also ensure they draw any payments of remuneration or additional allowances within 28 days of its becoming due and payable, otherwise the amount reverts to the Consolidated Fund under section 15(5).

For the designated employer (Executive Manager, Parliamentary Services): The designated employer must process elections for employment benefits and salary sacrifice in accordance with the Act. The employer must approve elections only if consistent with Tribunal determinations under section 6A(5) and section 6B. The employer determines the cost of employment benefits and the terms and conditions on which they are provided, again consistent with Tribunal determinations. The employer should maintain clear records of approvals, elections, and costings, and ensure that remuneration reductions are properly implemented.

For the Tribunal: Compliance involves making annual determinations by 1 June each year under section 11, and publishing determinations in the Gazette under section 14H(4). The Tribunal must give effect to the principles in section 10(1) that additional entitlements facilitate efficient performance of duties (including party political activities). In making additional entitlements determinations, the Tribunal must have regard to financial implications under section 12A, invite Treasury submissions, and annex those submissions to the determination. In making basic salary determinations under section 4, the Tribunal must have regard to the fiscal position and outlook and the likely effect of the determination. The Tribunal must report each determination to the President of the Industrial Relations Commission, who forwards it to the Minister for tabling. The Tribunal should also comply with the ruling request procedure under section 17A if asked by the President or Speaker.

For the Minister: The Minister should exercise the power to direct special determinations under sections 12 and 6C only in accordance with the Act. The Minister must cause Tribunal reports to be laid before each House of Parliament under section 14H(3) as soon as practicable.

For the Governor/regulations: The Governor may make regulations under section 21 for any matter required or permitted to be prescribed. Regulations may amend Schedule 1 under section 6(4), and may prescribe matters for the definition of salary in section 14C, and may prescribe positions for the designated employer under section 6A(7).

All parties should be aware that section 18 prevents judicial review of determinations and rulings. Compliance disputes must be resolved through administrative means rather than court challenge.