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TAX ALERT: PACMATE Annex 3.A, item 56. |
4.7.3 Purpose
4.7.4 Definition
4.7.5 Member
this Division applies to
4.7.6 When
this Division does not apply
4.7.7 Rate
of entitlement
4.7.8 Dual
entitlement
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Trainee's dependant allowance supplements a trainee's salary when they are supporting one or more eligible dependants. |
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This table outlines the definition used in this Division. |
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Term |
Definition in this Division |
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Eligible dependant |
a. The trainee's dependant, or b. Another person who is: - under 16 years old, and - living with the trainee, and - wholly or substantially dependent on the trainee. |
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This Division applies to a trainee in the Permanent Forces whose salary is less than the salary of a Private in Pay Grade 1. Related information: For the salary of a Private in Pay Grade 1, see Schedule B.12 to DFRT Determination No. 15 of 2008, Salaries. See: Chapter 3 Part 1 Schedule B.12, Other rank members salary rates |
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This Division does not apply if any of these criteria are met. |
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a. |
If the trainee's eligible dependant has an income of $16,830 or more in a financial year. |
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b. |
The trainee is not entitled to salary. |
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c. |
The member is on Reserve service. |
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1. |
The rate of trainee's dependant allowance is the difference between their rate of salary and the annual rate of salary for a Private in Pay Grade 1. See: Chapter
3 Part 1 |
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2. |
Trainee's dependant allowance is paid fortnightly based on the annual amount. |
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1. |
If the trainee's dependant is a member and is also entitled to the trainee's dependant allowance, they will share the allowance. |
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2. |
This table describes the rates under dual entitlement. |
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Item |
If the trainee and dependant have… |
the rate for each is… |
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1. |
the same rate of salary |
half the difference between their individual rate and the salary of a Private in Pay Grade 1. |
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2. |
different rates of salary |
half the difference between the lower individual rate and the salary of a Private in Pay Grade 1. |