PACMAN Chapter 15 Part 6 Division 2: Education assistance for children at the posting location

Division 2: Education assistance for children at the posting location

15.6.8    Purpose
15.6.9    Member this Division applies to
15.6.10   Benchmark schools at posting locations
15.6.11   Entitlement – general
15.6.12   School transport costs
15.6.13   Compulsory examination fees
15.6.14   Foreign language tuition
15.6.15   Remedial tuition
15.6.16   Summer school costs

15.6.8 Purpose

The purpose of this Division is to help with the additional education costs of a child attending school at the member's posting location overseas.

15.6.9 Member this Division applies to

	This Division applies to a member who has a dependant child attending any of these levels of school at the posting location.
	a.	Pre-school.
	b.	Primary school.
	c.	Secondary school.

15.6.10 Benchmark schools at posting locations

1.	A benchmark school at the member's posting location provides a 'benchmark' for the amount of education assistance to be reimbursed.
2.	The compulsory tuition fees levied by the benchmark school set the maximum amount of assistance available at the posting location.
3.	Members are not required to send their children to benchmark schools. They may choose schools that charge fees above or below the benchmark level. Benchmark schools provide a fee benchmark. The Commonwealth does not endorse them.
4.	A list of benchmark schools is provided in Annex 15.6.A, Benchmark schools.
5.	Correspondence schools operated by an Australian government body are also treated as benchmark schools. This is when no suitable school is available at the posting location and the child uses correspondence school for education.
6.	The benchmark school provides as closely as possible an equivalent Australian standard of education at a reasonable cost. These are the general assessment criteria for including a benchmark school in Annex 15.6.A.
	a.	The basis on which the school charges fees, and the level of its fees.
	b.	The school’s educational curriculum.
	c.	The standard of tuition at the school.
	d.	The school’s ability to provide for the physical, cognitive and emotional needs of Australian children.
	e.	The language that the school teaches in.
	f.	The extent to which other educational institutions recognise qualifications from the school for entry to higher stages of education.
	g.	The access to student places at the school.
	h.	The extent to which the school complies with relevant laws on the operation of schools at the location.
	i.	Any other factor relevant to the suitability of the school for Australian children.

15.6.11 Entitlement – general

	TAX ALERT: PACMATE Annex 3.B, item 119.
1.	A member is entitled to be reimbursed the compulsory tuition fees paid for the child to attend school at the posting location, up to the maximum specified under subclause 2.
2.	The reimbursement must not be more than the limit of compulsory tuition fees levied by a benchmark school in the posting area. See: Annex 15.6.A, Benchmark schools
3.	Members must contribute an amount representing the typical cost of attending government schools in Australia. Annual contribution amounts are listed in this table.

Item	School level	Annual contribution in AUD
1.	Pre-school	354
2.	Primary school	121
3.	Secondary school	281

4.	Additional costs may be reimbursed, as outlined this table.

Item	Additional education costs	See:
1.	School transport.	Clause 15.6.12
2.	Compulsory examination fees.	Clause 15.6.13
3.	Foreign language tuition.	Clause 15.6.14
4.	Remedial tuition.	Clause 15.6.15
5.	Summer school costs.	Clause 15.6.16
6.	Other special situations.	a. Division 3, Additional assistance for children overseas – UK and USA b. Division 4, Education assistance for children overseas – special circumstances

15.6.12 School transport costs

	TAX ALERT: PACMATE Annex 3.B, item 120.
1.	In this clause a *year* is the period from 1 March in a calendar year to 28 February in the next calendar year (or 29 February if it ends in a leap year).
2.	A member is entitled to be reimbursed for the costs of the child travelling to and from school. The reimbursement can be made for these types of travel.
	a.	Public transport.
	b.	Transport contracted by the school, but not levied by the school.
3.	The entitlement is an amount equal to the lesser of these fares.
	a.	Fares that would be payable if the child attended a benchmark school.
	b.	Fares paid by the member for the child.
	Example: A child attends a school in Washington. It costs USD 200 a year to travel to and from a non-benchmark school. The fares for the benchmark school are USD 300. The member is only entitled to USD 200, less the contribution under subclause 4.
4.	The annual entitlement for school transport costs must be reduced by a member contribution, which is worked out in local currency using the following formula.
			AUD 75 x A x 2	x	B%
	A	is the exchange rate used to pay salary to a member at the posting location on the payday immediately before 1 March in that year.
	B	is the post index in force on the payday immediately before 1 March in that year, expressed as a percentage. 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.
	Note 1: Information on items A and B is available from the Overseas Administration Team (see Chapter 12 Part 2 clause 12.2.2). Note 2: AUD 75 is the cost of a school term bus ticket in Canberra on 1 March 2011.
	Example: A school term bus ticket in Canberra cost AUD 75 on 1 March 2011. The USD exchange rate on the previous payday was 1.00. The US post index in force on that same previous payday was 101.6. This table shows how to apply the member's school transport contribution.

Step	Action
1.	Multiply AUD 75 (the cost of a school term bus ticket in Canberra on 1 March) by the exchange rate for the payday immediately before 1 March. AUD 75 x 1.00 = USD 75.00
2.	Multiply the result of Step 1 by 2. USD 75.00 x 2 = USD 150.00
3.	Multiply the result of Step 2 by the local post index for the payday immediately before 1 March. This is the member's contribution. USD 150.00 x 101.6% = USD 152.40

5.	The Commonwealth will not reimburse costs to privately transport a child to and from school.

15.6.13 Compulsory examination fees

	TAX ALERT: PACMATE Annex 3.B, item 121.
	The member may be required to pay fees for examinations for a child to complete primary or secondary school. In this case, the member is entitled to be reimbursed the lesser of these amounts.
	a.	The actual examination fees.
	b.	The fees for similar examinations at a benchmark school at the child's education level.

15.6.14 Foreign language tuition

TAX ALERT: PACMATE Annex 3.B, item 122.

The member is to be reimbursed costs that the CDF approves as reasonable for foreign language tuition because the member's child must attend classes that do not use English as the teaching language.

Example: A child attends a school where maths is not taught in English.

If a recognised dependant with special needs communicates with a form of communication other than speech or writing and must attend classes where a different form of that communication is used, the member is to be reimbursed costs that the CDF considers reasonable for tuition in the new communication form.

Example: Where a deaf child communicates using AUSLAN, the Australian form of sign language, and the location where they are posted uses AMASLAN, the American form of sign language, the child needs to receive tutoring in this new language to be able to communicate at their school in the posting location.

Persons who can make the decisions under subclause 15.6.14.1 and subclause 15.6.14.2 on behalf of the Secretary/CDF:

A person not below WO2/APS 5 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

15.6.15 Remedial tuition

	TAX ALERT: PACMATE Annex 3.B, item 123.
1.	The CDF may decide that a member can be reimbursed for extra costs associated with a child's remedial tuition. This clause does not apply to foreign language tuition under clause 15.6.14.
2.	The CDF must consider all these criteria.
	a.	The child’s education progress.
	b.	The nature and cost of the tuition.
	c.	The probable need for and cost of similar tuition in Australia.
	d.	Whether the remedial tuition is necessary for the child to make reasonable progress at school, within the limits of their ability.
	e.	Any other factor relevant to the child's educational progress.
3.	The member can be reimbursed for up to 200 hours' remedial tuition a year for a child.

Persons who can make the decision under clause 15.6.15 on behalf of the Secretary/CDF: