17Salary packaging for Judges of the Federal Circuit and Family Court of Australia (Division 2)

17 Salary packaging for Judges of the Federal Circuit and Family Court of Australia (Division 2)

A Judge of the Federal Circuit and Family Court of Australia (Division 2) may elect to take benefits in lieu of base salary, in accordance with authority policies and procedures on salary packaging, if: (a) the election is consistent with relevant taxation laws and rulings or guidelines applicable to salary packaging schemes issued by the Australian Taxation Office; and (b) providing the benefit would not result in a cost to the Commonwealth (including any fringe benefits tax) that would not be incurred if benefits able to be taken as salary were taken as salary.