Division 3: Expenses if overseas posting is cancelled

TAX ALERT: PACMATE Annex 3.B, item 39.

14.2.8    Reimbursement of costs if long-term posting cancelled

1.	If a long-term posting is cancelled before the member begins the posting, they may not be able to be refunded by the supplier for goods and services they bought for the posting. They are entitled to an amount for what they would have been reimbursed for the goods and services, if the posting had not been cancelled. All these conditions must be met.
	a.	The member received written notification of posting.
	b.	The cancellation did not result from the member’s personal circumstances.
	c.	The member paid for goods or services as a direct result of the notification.
	d.	The member cannot make use of the goods or services.
	e.	The member is not able to be refunded by the supplier of the goods or services.
2.	If no existing condition of service in subclause 3 covers unavoidable costs incurred in subclause 1, the member may be paid an amount the CDF considers reasonable in the circumstances. The CDF must consider all these criteria.
	a.	The nature of the costs.
	b.	The circumstances under which the costs were paid.
	c.	The residual benefit of the goods and services bought.
	d.	Any other factor relevant to the costs.
3.	For subclause 2, these are the conditions of service.
	a.	Transfer allowance.
	b.	Housing assistance.
	c.	Reimbursement of education costs for a child.
	d.	Reimbursement for loss on sale of a vehicle.

Persons who can make the decision under subclause 14.2.8.2 on behalf of the Secretary/CDF:

Director Personnel Administration Centre

PACMAN                                                           AL1 (September 2010)                               Chapter 14 – Part 2 Division 3 – 1