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ATEM Membership From November 2007, staff may salary sacrifice the cost of Membership Fees for the Association of Tertiary Education Management. http://www.atem.org.au The staff member is required to pay the annual membership in full before seeking reimbursement. In order to salary package the original receipt, which clearly shows the membership has been paid in full together with a completed "No private use declaration - expense payment benefits" form must be submitted to Salaries Human Resources. Benefit: Tax saving - by reducing taxable gross salary, the staff member pays less income tax. Note: One membership can be packaged per FBT year (1 April to 31 March) Expense payments – no-private-use declaration (section 20A) An expense payment benefit that is covered by a no-private-use declaration is an exempt benefit. Where you reimburse only employment-related expenses, you can make an annual declaration stating that the benefits were provided only for employment-related purposes and there was no private portion. The declaration must be in a form approved in writing by the Commissioner and be made by the declaration date. http://www.ato.gov.au/content/downloads/noprivusedec.pdf Further information can be obtained from Clare Buckley, Association of Tertiary Education Management Membership Coordinator for UNSW - 9385-3087 |
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AUTHORISED BY Director, Human Resources Page last updated: Tuesday, November 27th, 2007 |
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