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TAX ALERT: PACMATE Annex 3.B, item 91. |
15.3.6 Purpose
15.3.7 Public
transport
15.3.8 Private
vehicle
15.3.9 Public
transport and private vehicle combined
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The purpose of this Division is to help with extra commuting costs. This is when the member is travelling to and from their home at the overseas posting location, to their place of duty. Note: The member’s home should be located within a reasonable distance of the work location. The member is entitled to be paid only for travel by the most direct practical route. |
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1. |
A member is entitled to be reimbursed for the excess costs of public transport. This is for travel between the member's home and the member's normal place of duty. This is worked out on a monthly basis. |
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2. |
The monthly amount for fares in any calendar year is worked out in local currency using this formula. |
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AUD 91.00 x A x |
B |
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100 |
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A |
is the exchange rate used to pay salary to members at the posting location on the payday immediately before 1 March in that year. |
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B |
is the post index in force on the payday immediately before 1 March in that year. If a post index does not exist for the location on this date, B is the post index for the location at the date the member begins duty there. |
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Note 1: This information is available from the Overseas Administration Team (see Chapter 12 Part 2 clause 12.2.2). Note 2: AUD 91.00 was the cost of an
adult monthly bus ticket in |
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3. |
The amount the member is entitled to is the travel costs minus the monthly amount for fares worked out under subclause 2. Example: If the local monthly public transport cost is USD 90.00, and the monthly amount for fares under subclause 2 is USD 70.78, the amount reimbursed is USD 19.22 a month. |
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1. |
The member may use a private vehicle to drive between their home and their place of duty. |
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2. |
The member is entitled to be reimbursed for any extra commuting costs. The amount is worked out on a daily basis. It is based on every kilometre travelled over 30 km. The daily amount for excess commuting costs is worked out in local currency using this formula. |
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A x B x (C – 30) |
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A |
is the applicable rate of vehicle allowance on 1 March in that year. See: Chapter 15 Part 3 Division 4, Vehicle allowances |
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B |
is the exchange rate used to pay salary to members at the posting location on the payday immediately before 1 March in that year. |
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Note: Information on item B is available from the Overseas Administration Team (see Chapter 12 Part 2 clause 12.2.2). |
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C |
is the daily return distance the member travels by private vehicle, in kilometres. |
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Example:
A member is on posting in |
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Action |
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1. |
Convert the
within-Australia rate of vehicle allowance to local currency. AUD 0.71 x 0.40 = GBP 0.28 per km. |
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2. |
Subtract 30 km from the daily
return distance the member travels. 70 – 30 = 40 km. |
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3. |
Multiply the result of
step 1 by the result of step 2. 40 km x GBP 0.28 per km = GBP 11.20 a day. |
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The member may travel to their normal place of duty using both public transport and private vehicle. When this happens, the amount is worked out as if the whole journey were by public transport under clause 15.3.7. The whole distance of the private vehicle component is treated as if it were a fare. This is worked out under clause 15.3.8, but without deducting the 30 km from the return distance. Example: A member is on posting in London. Each day, they drive a 30 km return journey to the Underground station, then travel by tube to work using a five-zone monthly season ticket. Vehicle and other details are as set out in the table in clause 15.3.8. This table shows how to work out the excess commuting costs. |
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Step |
Action |
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1. |
Work out the amount for the vehicle portion of the journey using the table in clause 15.3.8. Do not subtract the 30 km in step 3 of the table in clause 15.3.8. 30 km x GBP 0.38 a km = GBP 11.40 a day. |
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2. |
Convert the daily amount in step 1 to a monthly amount, based on 20 working days a month. GBP 11.40 a day x 20 = GBP 228.00 a month for the vehicle portion of the journey. |
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3. |
Find out the Underground fare. A five-zone monthly season ticket costs GBP 134.80 a month. |
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4. |
Add the amount in step 2 to the amount in step 3. GBP 228.00 a month + GBP 134.80 a month = GBP 362.80 a month |
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5. |
Work out the monthly amount for fares under the formula in subclause 15.3.7.2. The monthly amount for fares = GBP 48.24 |
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6. |
Subtract the amount in step 5 from the amount in step 4. GBP 362.80 a month - GBP 48.24 a month = GBP 314.56 a month. |