Division 3: Post adjustment

 

TAX ALERT: PACMATE Annex 3.B, item 81.

 

15.2.14   Purpose
15.2.15   Rate of post adjustment
15.2.16   ...
15.2.17   Supplementary post adjustment for Manhattan, New York, USA

15.2.14   Purpose

 

Post adjustment helps members meet extra living costs that are likely to be incurred as a result of living overseas. This includes the extra costs of maintaining communication with Australia.

15.2.15   Rate of post adjustment

1.

Post adjustment is worked out as a percentage of the member's salary, under this table. All calculations are in Australian dollars.

 

Item

Column 1

Column 2

Column 3

Column 4

Type of member

For a salary of

AUD 55,000 or less,

the member gets...

plus percentage of salary between

AUD 55,000 &

AUD 85,000

plus percentage of salary above AUD 85,000

1.

Accompanied member

AUD 18,150

33%

16.5%

2.

Unaccompanied member

AUD 12,100

22%

11%

 

2.

These are examples of how to work out the post adjustment.

Example 1: A member's salary is AUD 35,000 and the member is unaccompanied. Only column 2 is used to work out the rate of post adjustment.

Column 2 rate = AUD 12,100 a year. That is the amount of post adjustment.

 

Example 2: A member's salary is AUD 67,000 and they are posted as an accompanied member. This is how to work out the post adjustment.

Column 2 (AUD 18,150) + column 3 (ie 33% of the difference between AUD 55,000 and AUD 67,000 = 33% of AUD 12,000)

AUD 18,150 + AUD 3,960 (33% of AUD 12,000) = AUD 22,110

The amount of post adjustment is AUD 22,110 a year.

 

Example 3: A member's salary is AUD 92,000 and the member is posted unaccompanied. This is how to work out the post adjustment.

Column 2 + column 3 + column 4

AUD 12,100 + AUD 6,600 (22% of AUD 30,000) + AUD 770 (11% of the difference between AUD 92,000 and AUD 85,000) = AUD 19,470 a year.

 

Example 4: A member's salary is AUD 100,000 and they are posted as an accompanied member. This is how to work out the post adjustment.

Column 2 + column 3 + column 4

AUD 18,150 + AUD 9,900 (33% of AUD 30,000) + AUD 2,475 (16.5% of AUD 15,000) = AUD 30,525.

15.2.16   ...
15.2.17   Supplementary post adjustment for Manhattan, New York, USA

 

A member may apply to the CDF for an annual supplementary post adjustment of AUD 1,200. Both these conditions must be met.

 

a.

The member must have been directed by the CDF to live in Manhattan on a long-term posting.

 

b.

The CDF decides that there is an obligation for the member to pay a Christmas bonus. This bonus must be for apartment and garaging services.

 

Persons who can make the decision under paragraph 15.2.17.b on behalf of the Secretary/CDF:

A person not below MAJ(E)/APS 6 who is authorised to manage Defence personnel administration at the overseas post

Senior ADF Representative at the overseas post

A person working in the Personnel Administration Centre in Southern Victoria who is:

-     Overseas Administration Team Leader

-     Personnel Administration Manager Specialist

-     Civilian and Overseas Personnel Administration Centre Manager

-     Director Personnel Administration Centre

 

 

PACMAN                                                        AL10 (August 2011)                             Chapter 15 – Part 2 Division 3 – 1