Document ID: chunk:federal_register_of_legislation:F2025C00078:reg:10
Version: federal_register_of_legislation:F2025C00078
Segment Type: reg
Provision Reference: reg 10
Character Range: 9959–10707

10  Remuneration packaging
 (1) An employing authority may provide access to remuneration packaging to office holders.
 (2) An office holder may elect to take the fees and allowances payable under this instrument either as a cash payment, or a combination of a cash payment and other benefits.
 (3) An election made in accordance with subsection (2) must be consistent with:
 (a) applicable agency policies and procedures on remuneration packaging; and
 (b) relevant taxation laws, rulings and guidelines issued by the Australian Taxation Office.
 (4) Remuneration packaging must be administered without additional cost to the employing authority and any fringe benefits tax associated with a benefit must be included in the remuneration package.