36Remuneration packaging

36 Remuneration packaging

A Part 4 office holder may elect to take, in lieu of the fee payable to the office holder under this Part, benefits or a combination of fee and benefits 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 authority (including any fringe benefits tax) that would not be incurred if the office holder had received fees instead of the benefit.