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Payable to Visitors on a '419' visa.
Living expenses are based on a daily rate:
First 35 days of stay are calculated at $280.25 per night (to a maximum of $9,808.75). From 36 days to 183 days (6 months) calculated at the rate of $140.25 per night (to a maximum of $20,738.50).
Note: A maximum of $30,547.25 towards living expenses is payable for a 6 month visit. Visiting. Appointments beyond 6 months, who are on a '419' visa, must satisfy the criteria as a non-resident for taxation purposes before a further appointment or payment can be made.
Payment of living expenses for visiting academics
Living expenses are payable to Academic Visitors, initially for a period of up to six months. These Visitors are normally invited to observe and participate in research and hold a '419' Visiting Academic visa.
The per diem allowance towards living expenses is based on a calendar day. For the first 35 days of the visit, living expenses are paid at $280.25 per day. From 36 to 183 calendar days the allowance reduces to $140.25 per day. A contribution towards living expenses can be made at a rate less than the rates specified above, however, living expenses can not exceed the set rates.
A further period of living expenses can be paid to an Academic Visitor (up to two years) provided that the visitor is not residing in Australia. A resident for taxation purposes means a person who resides in Australia within the ordinary meaning of that expression. If the person is not residing in Australia, which is defined as "to dwell permanently, or for a considerable time" then living expenses can be paid up to a maximum of two years provided that the above test is met. This test is known as the 'domicile' test.
When paying living expenses beyond six months (183 days) the lower rate must be used. Payment of living expenses can be made on an AP01 (Financial Services) form. When completing the AP01 form please state the period you are paying living expenses for, as Accounts Payable will verify that the rates are within the guidelines, mark it clearly (for audit purposes) as "Living Expenses Visiting Academic" and use GST codes 0%, FREE, AUSFREE and EXEMPT.
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