Parliamentary Remuneration Act 1990

Key legal and operational concepts in the Act are framed by statutory definitions and the powers given to the Remuneration Tribunal.

Remuneration (s 3). The Act defines "remuneration" expansively to include salary, allowances, expenses (including travel), fees and "any other benefit (whether of a pecuniary nature or otherwise)". This broad definition underpins the Tribunal’s scope to determine both monetary and non‑monetary elements.

Remuneration structure (ss 4, 4AA, 4AB, 4AC). Remuneration is composed of: basic salary (s 4AB); additional salary for offices listed in the Schedule, or other offices as the Tribunal determines (s 4AC); and electorate allowances and other remuneration determined by the Tribunal (s 4(1)). The 2015 framework introduced the "common allowance" (s 4AA) intended to replace abolished travel and committee payments (s 3B). The basic salary is calculated as "Commonwealth basic salary less $42 000 plus the common allowance for the relevant year" (s 4AB). The "common allowance" itself is the aggregate of Tribunal‑determined replacement amounts for abolished travel/rail/metrocards and a pooled committee remuneration per s 4AA(1)-(4), capped at $42,000 (s 4AA(4)).

Remuneration Tribunal role and constraints (s 3A). The Tribunal is given jurisdiction to make determinations required by the Act (s 3A(2)). It must "endeavour to maximise the transparency of parliamentary remuneration" (s 3A(1)), may make different provision according to member, electorate or House (s 3A(3)), may vary amounts according to any relevant factor (s 3A(4)), and can fix operative dates that pre‑date the determination (subject to start limits) (s 3A(5)). The regulations may further provide for Tribunal determinations (s 3A(6)).

Non‑monetary benefits (s 4A). The Tribunal may provide optional non‑monetary benefits (articles, motor vehicles, equipment or services), set terms and conditions, and require contributions from members. Contributions may be paid by salary sacrifice, reduction in allowances/expenses, or direct payment (s 4A(2)). The Tribunal must not, generally, reduce electorate allowances because a non‑monetary benefit is provided (s 4A(3)). Motor vehicles must be specified as a standard model or range and upgrades can be requested at the member’s cost in accordance with Tribunal guidelines (s 4A(5)-(6)).

Salary sacrifice for superannuation (s 4B). Members may elect in writing to forego part of salary in favour of superannuation contributions: non‑participating members to a complying fund under s 7E of the Parliamentary Superannuation Act 1974, and others to PSS 3 (s 4B(2), (7)). Elections must be written, signed and furnished to the Treasurer, specify amount/percentage and an effective date that is at least 14 days after notice and coincides with a pay date (s 4B(3)-(4)). Members must pay any Treasurer‑fixed administrative charge and, if required, indemnify the Crown against tax or other liabilities arising from the election (s 4B(11)).

Abolition and transition (s 3B; s 4AA). Section 3B abolishes a list of components that were payable prior to its commencement, including the annual travel allowance, metrocards, subsidised interstate rail travel, pay for ordinary committee members, and certain expense allowances for Ministers and parliamentary officers. Subsection 3B(2) defers abolition of travel/rail/metrocards until the Tribunal first makes the determinations required by s 4AA(1)(b). The Tribunal is required to determine replacement amounts and to review them at least annually (s 4AA(1)-(3)). The Tribunal’s determinations therefore operationalise the abolition and replacement process.

Limits, certifications and continuity (s 4AC, s 5). The Schedule sets percentages of basic salary for specified offices (e.g., Premier 100 per cent). The Act limits payment of additional salary to only one office where a person holds multiple offices as a Minister or multiple Schedule offices (s 4AC(4)-(5)). The Act provides for continuation of certain entitlements after a member ceases to be a member on dissolution or expiry of term (s 5), while other entitlements cease when a successor is elected (s 5(d)).

Funding and parliamentary/Crown supplementary power (ss 6, 6A, 7). Remuneration is payable from the Consolidated Account (s 6). The Act does not prevent Parliament or the Crown from offering additional allowances/benefits on terms that may require member contributions, and the member may pay those contributions by salary sacrifice, reduction in allowances, or direct payment (s 6A). The Governor may make regulations contemplated by or necessary for the Act (s 7).

Statutory cross‑references. The Act repeatedly cross‑refers to the Parliamentary Superannuation Act 1974 (eg, s 4B(2), s 5A(2)) and to the Commonwealth member salary for the basic salary anchor (s 3 definition of Commonwealth basic salary, s 4AB).

Primary subjects. The Act directly affects current and former members of the South Australian Parliament: members of the House of Assembly and members of the Legislative Council. It specifies remuneration, non‑monetary entitlements and superannuation treatment for these persons (ss 3, 4, 4A, 4B, 5A).

Office‑holders in the Schedule. Members who hold offices listed in the Schedule (Premier, Ministers, Leaders, Whips, Presiding Members of designated committees and others) are affected because the Schedule prescribes the additional salary percentage of basic salary payable while they hold those offices (s 4AC(1) and Schedule). The Act also affects shadow Ministers via s 4AC(6), which caps the number of shadow Ministers who may be paid additional salary at the number of Ministers of the Crown, and requires the Leader of the Opposition to nominate which shadow Ministers are paid if there are more shadow Ministers than Ministers.

Remuneration Tribunal. The Remuneration Tribunal is a key decision‑maker under the Act. The Tribunal’s determinations set electorate allowances, other remuneration, common allowance components and the terms for non‑monetary benefits (ss 3A, 4, 4AA, 4A). The Tribunal’s procedural obligations include striving for transparency (s 3A(1)) and conducting at least annual reviews of the common allowance component and committee compensation (s 4AA(3)).

Treasurer and presiding officers. The Treasurer administers salary sacrifice elections (s 4B(3)-(7); (11)) and is the recipient of contributions and indemnities when required. The Speaker of the House of Assembly and the President of the Legislative Council have certification roles under s 4AC(7)-(8) where a member ceases to hold office due to ill health or disability, and in the transitional repayment scheme under the 2015 amendment (Transitional sch 1 cl 2(3) referred to in the legislative history).

Public purse and taxpayers. The Consolidated Account funds payments (s 6). The Act therefore affects the executive’s fiscal obligations and creates ongoing funded liabilities (s 6; s 5A for involuntary retirement payments).

Parliament and the Crown. The Act allows Parliament or the Crown to offer additional allowances and benefits beyond Tribunal awards (s 6A). Where the Parliament or the Crown offers such benefits, members may be required to contribute and the method of contribution is specified (s 6A(2)). This creates an interface with employer‑style benefit provision and the Crown’s discretionary capacity to make supplementary offerings.

Superannuation funds and administrators. The Act impacts administering bodies under the Parliamentary Superannuation Act 1974. Salary sacrifice flows must be directed to either a complying fund for non‑participating members under s 7E of the Parliamentary Superannuation Act 1974, or to PSS 3 for other members (s 4B(2), (7)). The Treasurer’s obligations to make contributions are cross‑referenced to s 14C(2) of the Parliamentary Superannuation Act 1974 (s 4B(7)(b)(ii)). Consequently, superannuation administrators and fund accountants must reconcile member elections and Treasurer contributions.

Former members. Section 3B(3) preserves payment of abolished components to persons who were former members and entitled to those items at the commencement of s 3B. Transitional provisions in later amendments also create repayment schemes or limits for certain claims (Transitional provisions to the 2015 Act sch 1 cl 2).

Officials handling compliance. Departments and payroll offices within Parliament, the Department of Treasury, and superannuation administrators will implement elections, salary sacrifices, contribution payments, Treasurers' administrative charges, payment from the Consolidated Account and any repayment schemes under transitional clauses. The Act requires written elections, furnishing to the Treasurer and administrative charges (s 4B(3), (11)), therefore affecting internal admin processes and record‑keeping.

No judicial or external enforcement bodies are expressly empowered beyond the Tribunal and the Treasurer; there are no specified criminal penalties in the text for failure to comply with member elections or determinations. Enforcement therefore relies on administrative and statutory funding mechanisms (see s 6 and the absence of penal provisions).

Duties placed on the Remuneration Tribunal. The Tribunal is duty‑bearing and central to the statute. Key duties include: (a) to "endeavour to maximise the transparency of parliamentary remuneration" (s 3A(1)); (b) to exercise jurisdiction to make determinations required by the Act (s 3A(2)); (c) to consider member duties and community engagement when determining electorate allowances (s 4(2)(a)); (d) to avoid reducing an allowance merely because basic salary changes (s 4(2)(b)); and (e) to determine replacement amounts for abolished components and to review those replacement amounts at least annually (s 4AA(1)-(3)).

Duties and options for members. Members have both rights to remuneration and procedural duties when exercising options under the Act. Members are entitled to basic salary, additional salary (if holding a Schedule office), and electorate/other allowances as determined (s 4(1)). Members may elect to receive non‑monetary benefits provided by Tribunal determination (s 4A(1)(a)), and if those benefits require a contribution they may pay by salary sacrifice, reduction in allowances/expenses, or direct payment (s 4A(2)). For salary sacrifice into superannuation, a member must make a written, signed election furnished to the Treasurer that specifies percentage or amount and an effective date at least 14 days after notice and coinciding with a pay date (s 4B(3)-(4)); members must pay any administrative charge fixed by the Treasurer and, if required, provide an indemnity to the Crown for tax or related liabilities (s 4B(11)). Members may vary salary sacrifice elections in accordance with regulations (s 4B(8)) and elections cease on death or revocation (s 4B(9)).

Duties on presiding officers. The Speaker and the President have certification functions where a member ceases to hold a Schedule office due to ill health or disability; upon being satisfied on medical evidence, they may certify entitlement to continue additional salary as if the member had not ceased to hold office (s 4AC(7)). They may also require further medical evidence at any time (s 4AC(8)). Under transitional provisions for the 2015 amendments, the Speaker/President may determine repayment schemes for certain travel allowance claims (Transitional sch 1 cl 2(3)(b)).

Treasurer’s duties. The Treasurer must receive salary sacrifice election notices (s 4B(3)), make superannuation contributions representing the salary foregone in accordance with the Parliamentary Superannuation Act (s 4B(7)), fix administrative charges for electing members (s 4B(11)(a)), and may require indemnities from members (s 4B(11)(b)). The Treasurer also is the recipient of direct payments by members towards non‑monetary benefits if elected (s 4A(2)(c)).

Funding duty. The Crown (via the Consolidated Account) is liable to pay remuneration fixed by or under the Act; s 6 expressly states the section is sufficient authority for payment from the Consolidated Account.

Member rights preserved on termination. Entitlement to remuneration does not cease immediately simply because a person ceases to be a member due to dissolution or term expiry; s 5 provides continuity until a successor is elected, except for additional salary and office‑specific allowances which cease when the person ceases to hold the office (subject to medical‑certified continuance under s 4AC(7)).

Restrictions and constraints. The Act restricts payment of additional salary where individuals hold multiple offices: only one office may give rise to additional salary if a person holds more than one Ministerial office or more than one Schedule office (s 4AC(4)-(5)). The number of shadow Ministers paid additional salary is capped relative to the number of Ministers (s 4AC(6)). The Tribunal is constrained to not reduce electorate/other allowances merely because basic salary has changed (s 4(2)(b)). The common allowance is capped by s 4AA(4).

Regulatory obligations. The Governor may make regulations necessary for the Act (s 7). The Act also contemplates further regulation around Tribunal determinations (s 3A(6)) and permits the Treasurer to specify additional information and administrative modalities for salary sacrifice elections (s 4B(4)(c), (11)).

No criminal penalties in statute. The Act does not set out specific criminal sanctions or civil penalty regimes for non‑compliance; enforcement is effected through administrative processes (payments, determinations, repayment schemes under transitional provisions) rather than statutory fines or offences within the text.

Textual absence of penal sanctions. The Parliamentary Remuneration Act 1990 does not create express criminal offences or civil penalties for breaches of its substantive payment, election or contribution provisions. The Act prescribes entitlement rules, administrative mechanics, determination powers and funding authority, but it does not, within the text supplied, set out monetary penalties, fines, or criminal sanctions for non‑compliance by members, the Tribunal, the Treasurer or other officials.

Administrative enforcement mechanisms. Enforcement and compliance are implemented through administrative processes. The Treasury administers salary and superannuation contributions: the Treasurer receives and records salary sacrifice elections (s 4B(3)), makes contributions representing foregone salary (s 4B(7)), may fix administrative charges for elections (s 4B(11)(a)) and may require indemnities against taxation or other liabilities (s 4B(11)(b)). The Consolidated Account is the statutory source for payments (s 6), so the normal public finance controls and payroll checks provide practical enforcement of payment entitlements and recoveries.

Remedial administrative powers in transition. The 2015 transitional provisions (reproduced in the legislative history) provide an administrative recovery mechanism for certain annual travel allowance claims: where a claim was made on or after 1 September 2015 that attempted to bring forward allowance for future years, that amount is treated as not payable, or if already paid must be repaid under a scheme determined by the Speaker or President (Transitional sch 1 cl 2(3)). That is a statutory administrative remedy for a discrete category of prior claims.

Tribunal determinations and review. The Remuneration Tribunal’s determinations are the operative instruments for allowances and benefits (s 3A). The Act requires the Tribunal to review common allowance and committee remuneration at least annually (s 4AA(3)). Administrative compliance therefore depends on the Tribunal making timely, transparent determinations and on payroll and finance systems implementing them.

Certification and medical evidence. Where a member ceases to hold a Schedule office due to ill health or disability, the relevant presiding officer can certify that the member continues to be entitled to additional salary as if they had not ceased to hold office; the presiding officer may require medical evidence and further evidence at any time (s 4AC(7)-(8)). Certifying obligations rest with the presiding officers and are an administrative form of continuance which the statute enforces via payroll practice rather than penalty provisions.

Risk of administrative disputes. Because much of the Act’s operation depends on Tribunal determinations, Treasurer administrative action, and presiding officer certifications, disputes about entitlement or timing will be resolved through administrative channels or ordinary legal remedies outside this Act. The Act does not set out a tribunal appeal mechanism or penalty for administrative failure; remedies would therefore follow general administrative law principles or be resolved in the courts under separate jurisdiction.

Limits on reductions. The Tribunal must not reduce electorate allowances merely because there has been a change in basic salary (s 4(2)(b)). This constraint limits one form of administrative enforcement risk (ie, arbitrary reductions) by granting members a statutory right against that particular form of reduction; enforcement of that right would, however, require administrative appeal or judicial review outside the Act, as the Act itself prescribes no specific penalty if the Tribunal breaches this duty.

Financial accountability. Since payments are made from the Consolidated Account (s 6), standard financial governance, audit and appropriation requirements apply. Those public finance mechanisms provide a separate enforcement overlay (audit, parliamentary scrutiny) not spelled out in the Act but implicit through the funding mechanism.

Parliamentary Superannuation Act 1974. The Act cross‑links to the Parliamentary Superannuation Act 1974 in multiple places. Salary sacrifice elections direct contributions either (a) in the case of non‑participating members, to the "complying fund" that applies under s 7E of the Parliamentary Superannuation Act 1974, or (b) for other members to PSS 3 (s 4B(2)). The Treasurer’s obligation to make contributions for PSS 3 members is expressly tied to s 14C(2) of the Parliamentary Superannuation Act 1974 (s 4B(7)(b)(ii)). The definition of "non‑participating member" and references to PSS 3 in the Act are connected to the Superannuation Act (s 3 definitions and s 5A). The involuntary retirement payment (s 5A) hinges on the definition of "retire involuntarily" in the Parliamentary Superannuation Act 1974: a former member is taken to have retired involuntarily for the purposes of s 5A only if so taken under that Superannuation Act (s 5A(2)-(3)).

Commonwealth member salary. The definition of "Commonwealth basic salary" in s 3 anchors the state's basic salary formula to federal law: basic salary for a state member is the Commonwealth member rate less $42,000 plus the common allowance (s 4AB). This creates a statutory dependence on federal remuneration levels as a reference point and may require periodic legislative or administrative reconciliation when Commonwealth rates change.

Remuneration Tribunal enabling legislation and determinations. The Remuneration Tribunal itself will be established and governed by separate enabling provisions (not reproduced in this Act). The Act confers jurisdiction and functions on the Tribunal for the purposes of state parliamentary remuneration (s 3A), and the regulations (s 3A(6), s 7) may further tailor how Tribunal determinations operate under this Act. Tribunal determinations must interface with federal comparisons (s 4A(4) requires the Tribunal to have regard to benefits provided under Commonwealth law to federal parliamentarians).

Public finance and appropriation law. Section 6 makes payments from the Consolidated Account and is an express funding authority for the payments required by the Act. That interacts with public finance statutes and appropriation mechanisms that govern how funds are drawn from the Consolidated Account and subject to audit and parliamentary oversight.

Regulatory interaction. The Governor may make regulations contemplated by the Act or necessary for its purposes (s 7). Regulations can affect procedural requirements for elections, indemnities, variation of elections, Tribunal processes and other specifics. Some administrative powers (eg, Treasurer’s power to require information and to fix administrative charges) are expressed in the Act but will be implemented via regulatory detail.

Transitional and consequential amendments. The legislative history shows repeated amendments over time that interact with the Act’s operation. The 2015 Parliamentary Remuneration (Determination of Remuneration) Amendment Act 2015 restructured remuneration (inserting ss 3A, 3B, 4AA, 4AB, 4AC) and included transitional clauses that continued existing remuneration until Tribunal determinations came into effect (Transitional sch 1 cl 1). The 2025 Statutes Amendment (Superannuation and Other Payments) Act 2025 added medical‑certification continuation rules to s 4AC(7)-(9) and altered s 4B; those amending Acts interact with administrative practice and superannuation arrangements.

Electoral and parliamentary procedure statutes. The Act’s operation during dissolution and between terms is affected by general parliamentary timelines and election law. Section 5 preserves entitlement across dissolution or term expiry until a successor is elected or for particular office‑specific entitlements excepted by s 4AC(7). Thus, it must be read in conjunction with rules around dissolution, election and the filling of vacancies that are set out in the Constitution Act and related statutes.

No direct references to criminal statutes. The Act does not cross‑refer to criminal law provisions for enforcement of breaches of remuneration rules; administration is therefore dependent on internal executive and parliamentary controls rather than specified criminal sanctions.

The legislative history appended to the Act lists successive amendments and the dates of assent and commencement. Key chronological developments in structure and major policy mechanics are:

• 1990 (No 14): Principal Act enacted, assented 12 April 1990, commenced 19 April 1990.
• 1991 (No 50): Parliamentary Committees Act 1991 amended the Schedule (commenced 11 February 1992).
• 1994 (No 18; No 84): Miscellaneous committee amendments and a salary rates freeze; basic salary alterations followed by substitution of basic salary provisions (s 2 of 84/1994).
• 1995 (No 22): Parliamentary Remuneration (Basic Salary) Amendment Act 1995 substituted provisions for basic salary (commenced 1 July 1995).
• 1996 (No 89): Supplementary allowances and benefits amendment (12 December 1996).
• 1997 (No 69): Ministers of the Crown amendments affecting the Schedule (Pt 6 s 11).
• 2002-2005: Series of changes including recognition of parliamentary secretaries (2002), Tribunal powers (2003), non‑monetary benefits (2004) and superannuation scheme changes for new members (2005). Notably, the Parliamentary Remuneration (Powers of Remuneration Tribunal) Amendment Act 2003 strengthened Tribunal review obligations (President required to convene Tribunal sitting to review determinations within two months) and the Non‑monetary Benefits amendments in 2004 inserted s 4A to authorise provision of motor vehicles and other in‑kind benefits.
• 2010 (No 15): Statutes Amendment (Members' Benefits) Act 2010 inserted definitions such as "non‑participating member" and PSS 3 and established the involuntary retirement payment s 5A (commenced 7 Oct 2010).
• 2011-2013: Multiple targeted amendments to basic salary and committee presiding member entitlements.
• 2015 (No 24): Parliamentary Remuneration (Determination of Remuneration) Amendment Act 2015 substantially restructured remuneration: it inserted ss 3A and 3B, introduced the common allowance (s 4AA) and redefined basic salary (s 4AB) to be Commonwealth basic salary less $42,000 plus the common allowance, substituted the Schedule and remade the machinery for Tribunal determinations. Transitional sch 1 continued prior remuneration arrangements until Tribunal determinations came into effect and included a specific repayment scheme for certain annual travel allowance claims (Transitional sch 1 cl 2).
• 2025 (No 79): Statutes Amendment (Superannuation and Other Payments) Act 2025 made further targeted amendments including inserting s 4AC(7)-(9) enabling continuation of additional salary where the member ceases office due to ill health or disability and provided presiding officer certification powers; it also amended s 4B (salary sacrifice) and s 5.

The legislative history details which provisions were substituted, inserted or deleted, and the dates those changes commenced. For example, the Schedule was substituted by the 2015 Act (s 7 of 24/2015) and later modified by subsequent Acts (eg, the 2013 Aboriginal Lands Parliamentary Standing Committee amendment). The history table in the Act text should be consulted for full clause‑by‑clause amendment tracing and commencement dates.

Transitional provisions associated with these amendments are also recorded. Examples include:

• 1996: explicit retrospective and prospective operation for the supplementary allowances amendment (sch note).
• 2003: President of the Remuneration Tribunal given a two‑month duty to convene review siting for existing Tribunal determinations.
• 2004: transitional requirement for Tribunal determinations concerning motor vehicles (later revoked).
• 2015: transitional clause maintaining existing remuneration until the Tribunal made required determinations, and setting out a repayment regime for certain travel allowances.

Users seeking detailed versioning should consult the historical reprints listed (Reprints No 1 to No 12) and the specific amending Acts and commencement notices in the Gazette noted in the legislative history. The history shows a pattern of iterative adjustments to how the state aligns parliamentary pay with federal benchmarks, how in‑kind benefits are managed, and how superannuation and terminal or involuntary retirement payments are administered.

The legislation as provided contains no references to judicial decisions, reported court cases or litigation concerning its interpretation or enforcement. The legislative history and the body of the Act do not name cases or provide citations to judicial rulings.

Because the Act relies heavily on administrative determinations by the Remuneration Tribunal, and on Treasurer and presiding officer administrative actions, disputes that might arise about the interpretation or application of the Act would be litigated under general administrative law principles or on contract/estate/fiduciary grounds in the courts; those proceedings would not be recorded in the Act itself. Practitioners seeking precedent or judicial interpretation will therefore need to search case law databases for decisions involving the Remuneration Tribunal, members’ remuneration disputes, salary sacrifice elections under s 4B, or certification under s 4AC(7)-(8). The Act contains no built‑in appeal procedure to a specialty tribunal for members’ disputes about determinations, so any judicial review or statutory remedies would be pursued under general administrative law and applicable judicial review statutory frameworks.

Note on transitional recovery scheme. While the Act itself does not record litigation, the 2015 amending Act included transitional provisions enabling administrative repayments of certain travel allowances (Transitional sch 1 cl 2(3)). That administrative remedy could be the subject of dispute and consequent litigation in particular cases, but the Act text provides only the administrative power for repayment and does not catalogue court challenges.

If you require a search of case law that has considered any of the Act's provisions (eg, judicial review of Tribunal determinations, disputes about entitlement after dissolution, salary sacrifice indemnities), that will require a separate legal research step through reporter services and case law databases; none of that material is contained in the Act as provided.

1. Common allowance cap and interaction with the basic salary formula. The Act sets the basic salary equal to "Commonwealth basic salary less $42 000 plus the common allowance" (s 4AB). The common allowance is the aggregate of replacement amounts, up to a maximum of $42,000 (s 4AA(4)). Mechanically this means the basic salary will equal the Commonwealth basic salary if the common allowance equals $42,000; if the common allowance is less than $42,000, the basic salary will be correspondingly lower. Practitioners should not assume the common allowance will always equal the full $42,000 cap; the Tribunal determines that amount under s 4AA(1)-(2) and reviews it annually (s 4AA(3)). The result is a built‑in dependency on Tribunal calculations to understand actual salary levels.

2. Abolition of pre‑existing allowances but delayed effect. Section 3B abolishes a list of named allowances and committee payments. However s 3B(2) defers abolition of travel‑related components (annual travel allowance, metrocards, subsidised interstate rail travel) until the Remuneration Tribunal has made the determinations required by s 4AA(1)(b) and (2). The 2015 transitional provision also maintained pre‑existing remuneration until Tribunal determinations came into effect (Transitional sch 1 cl 1). Therefore, the practical abolition and replacement of these items is contingent on the Tribunal’s timely determinations; payroll and members must check whether those determinations have been made and when they take effect (s 3A(5) allows backdating but not earlier than the commencement of s 3A).

3. Only one additional salary payable. If a member holds multiple offices listed in the Schedule, only one of those offices may give rise to additional salary (s 4AC(4)-(5)). Similarly, a person who holds multiple Ministerial offices receives additional salary in respect of only one office. This interplay creates potential edge cases when members are appointed to new offices without immediate administrative adjustment; payroll systems must ensure the proper single office is chosen and recorded.

4. Shadow Ministers cap and nomination. The number of shadow Ministers who may be paid additional salary cannot exceed the number of Ministers of the Crown (s 4AC(6)). If there are more shadow Ministers than Ministers, the Leader of the Opposition in the House of Assembly must nominate which shadow Ministers receive additional salary. Employers and payroll officers cannot pay additional salary to shadow Ministers outside that nomination process.

5. Medical certification continuation , administrative discretion. The 2025 amendments added s 4AC(7)-(9) permitting continuation of additional salary where a member ceases to hold a Schedule office due to ill health or disability, provided the relevant presiding officer certifies on medical evidence. The presiding officer may require further medical evidence at any time (s 4AC(8)). These are administrative certifications resting with the presiding officers; there is scope for contested decisions and ambiguity about acceptable medical evidence and timing.

6. Salary sacrifice timing and formality. Salary sacrifice elections under s 4B must be in writing, signed and furnished to the Treasurer, specify the amount or percentage and the date from which the election takes effect, and the effective date must be at least 14 days after furnishing and coincide with a pay date (s 4B(3)-(4)). Failure to observe these formalities could result in Treasury refusing to implement the election or treating the election as ineffective.

7. Treasurer‑fixed administrative charges and indemnities. Members who make salary sacrifice elections must pay an administrative charge fixed by the Treasurer and, if required, enter into an indemnity for tax liabilities arising from the election (s 4B(11)). The Act contemplates the Treasurer setting the magnitude and frequency of the charge; members should obtain the Treasurer’s current directions before electing to sacrifice salary. Indemnities can create personal liability exposure for members for tax consequences; members must be aware of that risk.

8. Non‑monetary benefits must be optional and may not be used to reduce electorate allowances. The Tribunal can provide in‑kind benefits and require member contributions, but the provision must be optional (s 4A(1)(a) and s 6A(2)(a)). The Tribunal is prohibited from reducing electorate allowances because a non‑monetary benefit is provided, except as allowed under s 4A(2) whereby the member elects to pay a contribution by way of reduction in other allowances/expenses (s 4A(3)). This creates a trap where members who accept an in‑kind benefit must ensure the agreed contribution method is properly documented.

9. No express enforcement penalties in the Act. The Act does not create explicit criminal or civil penalties for breaching its provisions. Enforcement occurs through administrative mechanisms (payments, repayments, presiding officer certifications). Practitioners should be cautious in assuming statutory penalty measures exist and should plan administrative remedies or contractually framed arrangements where necessary.

10. Dependence on Tribunal determinations and regulations. Many operational details (replacement amounts for abolished allowances, motor vehicle standards, guidelines for extra cost of vehicles, and the Tribunal’s review timetable) depend on Tribunal determinations and possibly regulations made under s 7 and s 3A(6). Absence of timely determinations can leave entitlement uncertainty, as the 2015 transitional regime recognises.

For members and payroll/administration offices, compliance means following the Act’s procedural prescriptions, checking Tribunal determinations, and documenting elections and certifications.

1. Verify entitlement basis before payment. Remuneration comprises basic salary, additional salary and allowances as defined in s 4(1) and s 4AB-4AC. Payroll must calculate basic salary using the Commonwealth basic salary reference less $42,000 plus the Tribunal‑determined common allowance (s 4AB and s 4AA). Because the common allowance is Tribunal‑determined (s 4AA(1)-(3)) and capped (s 4AA(4)), payroll should maintain a current copy of Tribunal determinations and their effective dates (s 3A(5)) before implementing changes.

2. Additional salary rules. When a member holds a Schedule office, apply the Schedule percentage (s 4AC(1) and Schedule). If a member holds multiple relevant offices, pay additional salary in respect of only one office as required by s 4AC(4)-(5). For shadow Ministers, ensure the Leader of the Opposition has nominated paid shadow Ministers when the number of shadow Ministers exceeds the number of Ministers (s 4AC(6)). Where a member ceases to hold a Schedule office due to ill health or disability and seeks continuance under s 4AC(7), require presiding officer certification based on medical evidence and maintain records of any further medical evidence requested under s 4AC(8).

3. Non‑monetary benefits. Follow Tribunal determinations under s 4A when providing options for non‑monetary benefits. Ensure determinations specify standard motor vehicles if vehicles are provided (s 4A(5)). If a member requests an upgrade, implement the Tribunal guidelines for extra cost recovery (s 4A(6)). If the Tribunal requires a contribution, obtain the member’s written election on the payment method, and process contributions via salary sacrifice, reduction in allowances/expenses or direct Treasurer payment as elected (s 4A(2)).

4. Salary sacrifice for superannuation. Obtain and retain a signed, written election furnished to the Treasurer that specifies the percentage or amount to be sacrificed and an effective date that is at least 14 days after notice and corresponds to a pay date (s 4B(3)-(4)). Confirm whether the member is a "non‑participating member" under the Parliamentary Superannuation Act 1974; non‑participating members’ sacrificed salary goes to a complying fund under s 7E, others go to PSS 3 (s 4B(2), (7)). Coordinate with the Treasury to ensure the Treasurer’s administrative charge is collected (s 4B(11)(a)) and determine whether the Treasurer requires an indemnity from the member under s 4B(11)(b). Implement changes to payroll and superannuation contributions only on the effective date specified and reconcile with Treasury instructions (s 4B(7)).

5. Record keeping and documentation. Keep written records of all member elections (salary sacrifice, non‑monetary benefit elections, revocations), presiding officer certifications, Tribunal determinations (including dates and any backdating under s 3A(5)), and payments from the Consolidated Account (s 6). The Act’s operation relies heavily on documentary evidence for elections and certifications.

6. Transitional repayment obligations. For any annual travel allowance claims falling into the category captured by the 2015 transitional provision (Transitional sch 1 cl 2), follow the repayment scheme determined by the Speaker or President where required (Transitional sch 1 cl 2(3)). Verify whether such schemes remain active or have been implemented. Because abolition of travel/rail/metrocards in s 3B(1) is subject to s 3B(2), do not unilaterally assume those items are unavailable until the Tribunal has made the required determinations.

7. Consultation with the Remuneration Tribunal. Because the Tribunal determines electorate allowances and other remuneration (s 4(1)(c)), entities administering payments should monitor Tribunal sittings, determinations and published reasons. The Tribunal must endeavour to maximise transparency (s 3A(1)); however regular checks are required to ensure compliance with the latest determinations and to spot any backdated operative dates (s 3A(5)).

8. Interact with superannuation administrators. Ensure superannuation fund administrators receive and act on Treasurer instructions, and reconcile contributions made under salary sacrifice elections with PSS 3 or complying funds per s 4B(7). This may involve liaising with the administrators governed by the Parliamentary Superannuation Act 1974.

9. Comply with presiding officer certification processes. For s 4AC(7) continuation claims based on ill health or disability, obtain the required medical evidence and supply it to the Speaker or President for certification; be prepared to supply further medical evidence if the presiding officer requests it (s 4AC(8)).

10. Follow regulatory requirements. The Governor may make regulations elaborating on procedural requirements (s 7; s 3A(6)). Ensure payroll and compliance procedures adhere to any regulations in force, including those specifying how members may vary salary sacrifice elections (s 4B(8)).

For advisers preparing members’ papers or administrative rules, ensure that documentation templates capture the statutory formalities (written, signed, furnished to Treasurer; effective date constraints; explicit election amounts; member indemnity instruments where demanded). Maintain audit trails aligning with public finance practice because payments are drawn from the Consolidated Account and subject to audit and parliamentary scrutiny (s 6).

If a dispute arises about a Tribunal determination or an administrative decision (eg, denial of salary sacrifice or a presiding officer certification), the Act does not provide a bespoke internal remedy; seek remedies under administrative law or other applicable statutes and consider seeking early advice on potential judicial review pathways.