PART 2FEES

PART 2 - FEES

1. 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 January 2016 unless otherwise specified in the schedules. The fees are gross fees; no additional amount is payable by the authority to meet any taxation obligations.
2. 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.
3. Offices not specified: Where an office is not specified in the schedules to this Determination, the following daily fee will apply to that holder of that office, with effect from 1 January 2016:

1. 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.