Part 8: Expenses when a posting is cancelled

TAX ALERT: PACMATE Annex 3.A, item 123.

6.8.1    Purpose

When a member's posting is cancelled before they start duty in the new location, they may be reimbursed what they spent preparing for it.

6.8.2    When this Part applies

This Part applies when all the following conditions are met.
a.	A member has received a posting authority. Note: A posting authority includes written notification of a short-term mission overseas.
b.	The posting authority is cancelled before they begin duty in the new posting.
c.	The cancellation was not caused by their personal circumstances.
d.	They spent money on goods and services as a direct result of the posting authority.
e.	They are not entitled to a refund from a third party of what they spent. Note: 'Third party' means the supplier of the goods or services, or the supplier who would normally provide a refund when a service is cancelled or goods are returned.
f.	They cannot use those goods or services on their next posting.

6.8.3    Amount of reimbursement

1.	If the member had taken up the posting, some or all of their costs may have been covered by a relevant allowance. In this case, any amount they are reimbursed must be no more than they would have received under the allowance.
2.	This table sets out the relevant allowances.

Item	Allowance	Reference
1.	Disturbance allowance	Chapter 6 Part 1 Division 2
2.	Reimbursement for loss on sale of a vehicle	Chapter 6 Part 3
3.	Housing assistance	Chapter 7
4.	Education assistance	Chapter 8 Part 4
5.	Reimbursement for loss of a child’s scholarship	Chapter 8 Part 4 Division 3
6.	Reimbursement for equipment costs	Chapter 13 Part 3 Division 2
7.	Transfer allowance	Chapter 14 Part 3 Division 3

3.	The CDF may approve an amount for any costs considered reasonable and unavoidable in either of these circumstances.
	a.	The member was not entitled to an allowance.
	b.	The member was entitled to an allowance and the costs are more than the allowance would have paid.
4.	The CDF must consider all these criteria.
	a.	What the money was spent on.
	b.	The circumstances under which the money was spent.
	c.	How the member continues to benefit from the goods and services.
	d.	Any other factor relevant to the costs.

Persons who can make the decision under subclause 6.8.3.3 on behalf of the CDF:

Director Naval Officers Postings – Navy

Director Sailor Career Management – Navy

Commander Career Management – Army

Deputy Director Personnel Concepts and Policy – Air Force

PACMAN                                                          AL12 (October 2009)                                                   Chapter 6 – Part 8 – 1