Remuneration Tribunal Determination 2016/17 - Judicial and Related Offices – Remuneration and Allowances
PART 5PROVISIONS FOR OFFICES ON TOTAL REMUNERATION
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PART 5 – PROVISIONS FOR OFFICES ON TOTAL REMUNERATION
5.1 Coverage and definitions: The provisions in this part of the Determination apply only to the offices listed in Table 3. For the purposes of this part of the Determination, the following definitions apply.
5.1.1 ‘Authority’ means the court, tribunal or other body to which the Office Holder is attached.
5.1.2 ‘Base Salary’ means the amount specified in column 3 of Table 3 of this Determination.
5.1.3 ‘Benefits’ means all non-monetary benefits provided at the Commonwealth’s expense to or on behalf of an Office Holder as a personal benefit including a vehicle (where provided), the value attributed by the Remuneration Tribunal to the Commonwealth’s superannuation contributions or Superannuation Support (refer clause 5.5) and any other benefits received by way of remuneration packaging (refer clause 5.4).
in respect of a member of a Commonwealth defined benefit scheme (including the Commonwealth Superannuation Scheme or the Public Sector Superannuation Scheme), the value attributed to the Employer’s Superannuation Contribution in accordance with sub-clauses 5.5.1, 5.5.2, 5.5.4 or 5.5.5; or
in respect of a member of the Public Sector Superannuation Accumulation Plan, 15.4% of ordinary time earnings (OTE) for the office holder; or
in respect of a member of any other fund, the minimum level of employer superannuation contribution that would reduce to zero the charge percentage for that office holder under section 23 of the Superannuation Guarantee (Administration) Act 1992.
Contributions made on a salary sacrifice basis do not form part of the Employer’s Superannuation Contribution; these are covered by clause 5.4 (Remuneration packaging).
5.1.5 ‘Office Holder’ means a person appointed to an office listed in Table 3 of this Determination.
5.1.6 ‘Reference Salary’ means the Office Holder’s Total Remuneration, less the amount of the Employer’s Superannuation Contribution for the office holder.
5.1.7 ‘Total Remuneration’ is the amount shown in Columns 4 of Table 3 representing the value, calculated at the total cost to the Commonwealth (including Fringe Benefits Tax where applicable), of:
salary (including Base Salary), allowances or lump sum payments;
benefits; and
the Employer’s Superannuation Contribution
but does not include:
the value of Business Support referred to in clause 5.7;
reimbursement of expenses incurred on geographic relocation following appointment as an Office Holder, in accordance with the authority’s policies and practices where approved by the appropriate authority;
Part PART 5 - Remuneration Tribunal Determination 2016/17 - Judicial and Related Offices – Remuneration and Allowances - PROVISIONS FOR OFFICES ON TOTAL REMUNERATION | Zoe
travelling allowances and expenditure referred to in Part 3;
any payment in lieu of recreation leave; and
any separation benefits in accordance with clauses 2.8 – 2.8.6.
5.2 Total Remuneration should not be supplemented: The intention of this Determination is that the Total Remuneration amount payable to an office holder under Table 3 represents an exhaustive statement of the office holder’s remuneration and significantly-related benefits, to the extent that the Tribunal is empowered to determine them. In other words, the intention is that the Total Remuneration amount to which an office holder is entitled under this part should not be supplemented by any other authority where that may be inconsistent with this Determination.
5.3 An office holder listed in Table 3 is eligible to receive the annual amount of Total Remuneration set out in Table 3 for the relevant office.
5.4 Remuneration packaging: Subject to this part, an Office Holder may elect to receive the benefit of Total Remuneration as salary or a combination of salary and Benefits, in accordance with the authority’s policies and procedures on salary packaging. The Office Holder must take at least 50 per cent of Total Remuneration as salary except where agency policies and procedures on salary packaging allow otherwise. Any election must be consistent with relevant taxation laws and rulings or guidelines applicable to salary packaging schemes issued by the Australian Taxation Office (ATO).
5.5 Superannuation Salary
5.5.1 For an Office Holder who is a member of the Commonwealth Superannuation Scheme:
(a) the Officer Holder’s annual rate of salary for the purposes of the scheme is the Officer Holder’s Base Salary; and
(b) the value attributed to the Employer’s Superannuation Contribution is taken to be 15.4% of the Office Holder’s Base Salary.
5.5.2 For an Office Holder who is a member of the Public Sector Superannuation Scheme:
(a) the Office Holder’s basic salary for the purposes of the scheme is the Office Holder’s Base Salary; and
(b) the amount of the Officer Holder’s recognised allowances for the purposes of the scheme is zero; and
(c) the value attributed to the Employer’s Superannuation Contribution is taken to be 15.4% of the Officer Holder’s Base Salary.
5.5.3 For an Office Holder who is a member of the Public Sector Superannuation Accumulation Plan, the Office Holder’s superannuation salary for the purposes of the scheme is the Office Holder’s ordinary time earnings (OTE).
5.5.4 For an Office Holder who is a member of the Defence Force Retirement and Death Benefits Scheme:
(a) the Office Holder’s annual rate of salary for the purposes of the scheme is the Office Holder’s Base Salary; and
(b) the value attributed to the Employer’s Superannuation Contribution is taken to be 15.4% of the Office Holder’s Base Salary.
5.5.5 For an Office Holder who is a member of the Military Superannuation and Benefits Scheme:
(a) the Office Holder’s annual rate of salary for the purposes of the scheme is the Office Holder’s Base Salary; and
(b) the value attributed to the Employer’s Superannuation Contribution is taken to be 15.4% of the Office Holder’s Base Salary.
5.5.6 For an Office Holder who is a member of any other superannuation fund, the Employer’s Superannuation Contribution is to be made at the rate elected by the Office Holder, which must not be less than a rate that would, under section 23 of the Superannuation Guarantee (Administration) Act 1992, reduce the charge percentage in relation to that Office Holder to zero.
5.6 Vehicles: Where an Office Holder accepts an offer of an authority owned or leased vehicle for private use, the office holder’s Total Remuneration will be reduced by the actual cost of the vehicle to the authority plus parking and fringe benefits taxation, less a reasonable amount (if any) reflecting business usage patterns. Where an Office Holder has access to an authority owned or leased vehicle for private use, the Office Holder will be considered to have accepted an offer of a vehicle for the purposes of this provision.
5.6.1 Any business usage amount is to be assessed on log book records for a 12 week representative period. Where the annual business kilometres are less than 5,000 it will be based on the ‘cents per kilometre’ method. Where business kilometres are 5,000 kilometres or more, the percentage of business use to total kilometres travelled per annum will be applied to the total cost of the vehicle.
5.6.2 Where an Office Holder accepts an offer of a car park at Commonwealth expense, the actual cost (including fringe benefits tax) of the car park to the agency will be a Benefit for Total Remuneration purposes.
5.7 Business Support: Where an Office Holder is provided with communications, information technology and other office facilities necessary for the efficient conduct of his or her office, incidental private use of those facilities by the Office Holder does not necessitate the value of the facilities being included in Total Remuneration.
5.8 Payments on Separation: The rate of payment to an office holder whose remuneration is determined in accordance with this Part in respect of
payment in lieu of Recreation Leave as specified in clause 2.7 (ii); and
loss of office benefits as specified in clause 2.8.3
(1) A Deputy President of the AAT,
i) to whom the transitional provisions of Item 4 of Schedule 9 to the Tribunals Amalgamation Act 2015 apply on 1 July 2015, and
ii) who has an existing superannuation salary higher than the Base Salary set out in this Table, and
iii) who is a member of a Commonwealth defined benefits superannuation scheme,
will maintain the higher Base Salary of 73% of Total Remuneration for the remainder of the member’s current appointment as Deputy President and for the duration of all future appointments to that office, and the higher rate will be applied in calculating the attributed value of employer contributions in Clause 5.5 of this determination.
(2) Ms Patricia Christie, Chief Executive Officer of the Family Court of Australia, will receive $365,570 Total Remuneration with $266,870 Base Salary from 14 November 2016 to 31 December 2017.
(3) A Base Salary of $299,920 will apply to Major-General Ian Westwood AM, Chief Judge Advocate, from 4 March 2017.