PACMATE

Contents

Overview

PACMATE overview	1
Structure of the ADF Pay and Conditions Manual	1

Part 1: Contacts

1.1	Advice on conditions of service	1
1.2	Directorate of Entitlements	1
1.3	Policy Directorates	3
1.4	Directorate of Conditions Information and Policy Services	4
1.5	Defence Business Services – Fyshwick	4
1.6	Defence Pay Accounting Centre, Melbourne	5
1.7	Defence Tax Management Office	5
1.8	Customer Service Centres	5
1.9	Family Information Network for Defence	5
1.10	Defence Housing Australia	5

Part 2: Alphabetical Index

Part 3: Tax issues

3.1	Overview	1
3.2	Application	1
3.3	Contents	1

Division 1: General

3.4	Compliance obligations	1
3.5	Disclaimer	1
3.6	How to get information about tax effects	2
3.7	Defence Tax Management Office	2
3.8	Tax effect – overpayment and recovery	3

Division 2: Fringe benefits tax (FBT)

3.9	Fringe benefits tax (FBT)	1
3.10	How fringe benefits tax reporting works	2
3.11	The tax effect of receiving an entitlement that is a fringe benefit	2
3.12	Death of a member	3
3.13	Remote area travel and fringe benefits tax	3

Division 3: Deployments and other overseas service

3.14	Previous operational service under section 23AC	1
3.15	Eligible duty under section 23AD	1
3.16	Overseas forces rebate	2
3.17	Overseas employment income	3
3.18	Application of Medicare levy to members on overseas postings	4
3.19	Application to APS employees	5

Division 4: Medicare levy

3.20	Medicare levy	1
3.21	Who are the dependants of a prescribed person?	2
3.22	Half levy exemption	3
3.23	Low-income earners	4
3.24	Calculating the Medicare levy liability for a prescribed persons for part of the income year	4
3.25	Members of the Reserves – Medicare levy	4
3.26	Medicare levy surcharge	5
3.27	Medicare levy and overseas service	6

Division 5: Other taxation obligations

3.28	Income tax	1
3.29	Members of the Reserves	1
3.30	Superannuation surcharge	1
3.31	Child support obligations	3
3.32	Higher Education Loan Program	4

Annex 3.A	Tax alerts for ADF Pay and Conditions of Service	1
Annex 3.B	Tax alerts for Overseas Conditions of Service	1

Part 4: Authorisations

4.1	CDF's and Secretary's power to authorise	1
4.2	Decision-makers to avoid conflict of interest	1
4.3	Contents	1

Division 1: Minister's Instrument of Delegation

4.4	Purpose	1
4.5	Minister's Instrument of Delegation	1

Annex 4.A

Minister's Instrument of Delegation

1

Division 2: CDF Instrument of Authorisation

4.6	Formal decisions for and on behalf of the CDF	1
4.7	Other approving authorities	1
4.8	CDF Instrument of Authorisation	1

Annex 4.B

CDF Instrument of Authorisation

1

Division 3: Secretary's Instrument of Authorisation

4.9	Purpose	1
4.10	Secretary's Instrument of Authorisation	1

Annex 4.C

Secretary's Instrument of Authorisation

1

Division 4: Service Chiefs' Instruments of Authorisation

4.11	Purpose	1
4.12	Service Chiefs' Instruments of Authorisation	1

Annex 4.D

Service Chiefs' Instruments of Authorisation

1

Part 5: Decision-Maker's Guide on Defence conditions of service

5.1	Overview	1
5.2	Contents	1

Annex 5.A

The Decision-Maker's Handbook to Defence pay and conditions

1

Part 6: Clause notes

6.1	Overview	1
6.2	Where to find clause notes	1
6.3	How to find out when and why a condition of service changed	2
6.4	How to find out when a guidance clause took effect	3
6.5	Changes to APS conditions of service	3

Annex 6.A	Clause notes – Defence Determination 2005/15	1
Annex 6.B	Guidance amendment notes	1
Annex 6.C	Clause notes – Determinations made under Defence Collective Agreement 2006-2009 (DeCA)	1

PACMATE                                                Reprint (August 2008)                                                        Contents – 1