Part PART 2 - Remuneration Tribunal Determination 2014/03 - Remuneration and Allowances for Holders of Part-Time Public Office - FEES

PART 2 - FEES

Specified offices: The fees in Schedules A, B, C, D, and E apply to the holders of the offices specified in those schedules. The rates are effective from 1 March 2014 unless otherwise specified in the schedules. The fees are gross fees; no additional amount is payable by the authority to meet any taxation obligations.
Remuneration packaging: An authority may provide access to remuneration packaging to office holders. An office holder may elect to take the fees and allowances payable under this Determination either as a cash payment, or a combination of a cash payment and other benefits.
1. Election: Any election made in accordance with clause 7 must be consistent with:
  1. applicable agency policies and procedures on remuneration packaging; and
  2. relevant taxation laws, rulings and guidelines issued by the Australian Taxation Office.
2. No cost to authority: Remuneration packaging must be administered without additional cost to the authority and any fringe benefits tax associated with a benefit must be included in the remuneration package.
Offices not specified: Where an office is not specified in the schedules to this Determination, a daily fee from one of the categories set out in the table below will be payable effective from 1 March 2014:

Office	Category 1	Category 2	Category 3
	$ per day	$ per day	$ per day
Chairperson	512	578	698
Member	384	429	621

Conditions for payment: Payment of the fee is subject to the conditions and requirements set out in Schedule B. These are gross fees; no additional amount is payable by the authority to meet any taxation obligations.
Category of payment: The category of fee to be paid shall be determined by the Minister within whose portfolio responsibility the public office is located, in accordance with the nature, function and responsibilities of the office.