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Salary Packaging User Guide

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					  Salary Packaging User Guide
                            The University of Newcastle
                                   (1000157071)


                          Salary Packaging Centre
                                Tel: 1300 790 140
                                Fax: 1300 790 160
                       Email: salaryplan@leaseplan.com.au
Disclaimer – This document is to be read as a guide to salary packaging only. Our best efforts have been made to
explain the general subject matter but no warranty is provided regarding the contents of this document nor its accuracy
or currency. Any decision to salary package must be made after taking the appropriate financial advice. Neither
SalaryPlan its staff nor agents are Financial Planners and make no representations as to expertise in providing any
financial planning information.

No person should rely on the taxation-related comments of this guide without first obtaining advice from a qualified
taxation professional. SalaryPlan expressly disclaims all and any liability and responsibility to any person in respect
of anything, and of the consequences of anything, done or omitted to be done by any such person in reliance, whether
wholly or partially, upon the whole or any part of the contents of this user’s guide.
                                                                        CONTENTS
  INTRODUCTION TO SALARYPLAN AND SALARY PACKAGING........................................................ 3
SECTION 1......................................................................................................................................................................... 4
     1.1     What is salary packaging?.......................................................................................................................... 4
     1.2     Who can participate in salary package? .................................................................................................. 4
     1.3     How do you commence salary packaging? ............................................................................................ 4
     1.4     Should I seek independent financial advice? ......................................................................................... 4
     1.5     What can be salary packaged? .................................................................................................................. 5
     1.6     What is SalaryPlan’s role in salary packaging? ....................................................................................... 5
     1.7     What does it cost to salary package? ....................................................................................................... 5
     1.8     What about GST? ...................................................................................................................................... 6
     1.9     Packaging Account - Deficit Collection ................................................................................................. 6
     1.10       What if I wish to cease one or all of my salary packaging benefit items? .................................... 7
     1.11       Does the Privacy Act affect your arrangements with SalaryPlan? ................................................ 7
     1.12       Access to the Website and Employee Reporting............................................................................. 7
SECTION 2......................................................................................................................................................................... 8
  DETAILED SALARY PACKAGING BENEFIT INFORMATION .............................................................. 8
     2.1     Superannuation Benefit............................................................................................................................. 8
     2.2     Novated Vehicle Leasing Benefit ............................................................................................................ 9
     2.3     Laptop Computer Benefit ...................................................................................................................... 11
     2.4     Mobile Phone/PDA Benefit .................................................................................................................. 12
     2.5     Exempt or Otherwise Deductible Benefit Items ................................................................................ 13
     2.6     Living Away From Home Expenses..................................................................................................... 14
     2.7     In-House Child Care ............................................................................................................................... 15
  Flexible Remuneration Packaging – Employee Benefit Authority Form ........................................................... 16
  Flexible Remuneration Packaging – Application for Private Superannuation Form........................................ 17
  Flexible Remuneration Packaging – Application for Motor Vehicle Benefit Form ......................................... 18
  Flexible Remuneration Packaging – Application for Laptop Benefit Form ...................................................... 19
  Flexible Remuneration Packaging – Application for Mobile Phone/PDA Benefit.......................................... 20
  Flexible Remuneration Packaging – Application for Miscellaneous Benefit Form .......................................... 21
  Flexible Remuneration Packaging – Cessation of Benefit Form ......................................................................... 22
  Flexible Remuneration Packaging – Application for Reimbursement of Relocation Expenses Form.......... 23
  Temporary Accommodation Relating To Relocation Declaration Form........................................................... 24
  Flexible Remuneration Packaging – Application for Living Away From Home Expenses Form ................. 25
  Living Away From Home Declaration ..................................................................................................................... 26
  Flexible Remuneration Packaging – Application for In-House Child Care ....................................................... 27
      INTRODUCTION TO SALARYPLAN AND SALARY PACKAGING


Your employer has introduced salary packaging as an option for all eligible employees to tailor the mix of
salary/wages and benefits to best suits your individual needs. Salary packaging is simply a way for employees
to reduce salary or wages and in exchange receive benefits provided by your employer. When the various
Australian taxation legislations are applied, this salary packaging approach can be tax effective and beneficial
to you because it gives you;


    1. Potentially increased net value of your remuneration (tax effective)
    2. Flexibility to structure your remuneration to best suit your individual needs.


The total remuneration you receive does not change. When using salary packaging you are able to receive part
of your remuneration in cash and the balance by way of benefits selected from the range of packaging benefit
items set out in this guide.


LeasePlan - SalaryPlan has been appointed by your employer to administer its salary packaging policy and
facilitate your salary packaging requirements.


LeasePlan founded car leasing and global fleet management and has a long history of innovation in the field.
We commenced vehicle leasing and fleet management in the early 1960’s and moved into salary packaging
motor vehicles in 1996. Our involvement in salary packaging has progressed and we now offer salary
packaging administration for the full range of salary packaging benefits. We are a market leader with an excess
of 1.25 million vehicles in operation worldwide, with more than 84,000 in Australia.


LeasePlanPlan began operations in 1988 at our current Melbourne head office and now have offices in,
Sydney, Perth, Brisbane, Adelaide and Canberra.
SECTION 1
1.1      What is salary packaging?

Salary packaging or salary sacrifice is an arrangement between you and your employer where you agree to
forgo part of your future entitlement to salary or wages in return for your employer providing you benefits of
a similar cost.

Under a salary packaging arrangement:
•     Your employer agrees to provide a nominated benefit.
•     If the benefit is subject to Fringe Benefits Tax (FBT) your employer is responsible for paying the FBT.
•     The costs of the benefit plus FBT (if any) are deducted from your salary or wage.
•     You will then be required to pay income tax (PAYG) on the reduced salary or wages.

Salary packaging can offer greater flexibility of your remuneration and used to match your individual lifestyle.

Salary Packaging must be prospective, i.e. organised before you receive an entitlement for your income. This
means you must plan your salary packaging in advance and set up your salary packaging arrangement and
budget for items in the future rather than in the past.

Salary packaging is a voluntary option for eligible employees and SalaryPlan and your employer strongly
recommend that any person considering salary packaging seek independent financial advice before entering
into an arrangement for packaging.

1.2      Who can participate in salary package?

Salary packaging is available to all eligible staff who are permanent employees and not subject to a probation
period.

Packaging is not available to casual staff.

Eligibility is determined within your employer’s salary packaging policy.

1.3      How do you commence salary packaging?

To commence a salary packaging arrangement via SalaryPlan you must do the following:
1. Seek independent taxation or financial advice – please keep in mind the cost of this financial advice can
   also be salary packaged and paid pre-tax without incurring any FBT.
2. Consider which salary packaging item/items you wish to package.
3. Complete the following forms:
          Flexible Remuneration Packaging – Employee Benefit Authority Form (Sample Form A). When
           commencing salary packaging with SalaryPlan for the first time this form must be completed.
           This form must be signed by both you and your employer.
          Flexible Remuneration Packaging – Application Form for the relevant benefit(s) you wish to
           package (refer Section 2 of this guide).
4. Email or Fax the signed and completed forms with required supporting documents to SalaryPlan.

1.4      Should I seek independent financial advice?

Yes. All employees considering salary packaging should seek financial advice.

This document is to be read as a guide to salary packaging only. Our best efforts have been made to explain
the general subject matter but no warranty is provided regarding the contents of this document nor its
accuracy or currency. Any decision to salary package must be made after taking the appropriate financial
advice. Neither SalaryPlan nor your employer are Financial Planners or Taxation Advisors and make no
representations as to expertise in providing any financial or taxation information.

1.5       What can be salary packaged?

Currently the following items can be undertaken as a salary packaging benefit arrangement:
•     Superannuation contributions (Non UniSuper only)
•     Motor vehicles via a LeasePlan Novated lease
•     Laptop via reimbursement methodmust be primarily for business purposes)
•     PDA/Electronic diary (excluding iPods)
•     Mobile phones (phone must be primarily for business purposes)
•     Professional association/trade union fees (can also include associated journal subscriptions)
•     Taxation/financial advisor expenses.
•     Income Protection Insurance
•     In House Child Care
•     Living Away From Home Allowances/Expenses

For more information on the above salary packaging benefit items please refer to the detailed information
provided in Section 2 of this guide.

1.6       What is SalaryPlan’s role in salary packaging?

Your employer has appointed SalaryPlan to administer employee salary packaging arrangements. In this role
SalaryPlan operates as your employer’s agent to facilitate the following tasks:
•     Assist employees with salary packaging inquiries and explain packaging concepts, options and process
      requirements. SalaryPlan will not provide financial or taxation advice. Where employees have financial or
      taxation inquiries, SalaryPlan will encourage the employee to seek independent advice from a suitably
      qualified person.
•     Provide your employer with deduction details that enable your employer’s payroll to initiate required
      employee deductions.
•     SalaryPlan will receive funds deducted from employee’s payroll into a dedicated trust account, which has
      been established to facilitate disbursements to employee nominated benefit providers.
•     Upon receipt of funds into the trust account and the actual employee deduction file from your
      employer’s payroll department, the amounts received will be allocated to individual employee packaging
      accounts.
•     Make payments from the trust account to each benefit provider’s bank accounts in accordance with each
      employee’s packaging arrangements payment terms.
•     Where FBT is applicable, collate FBT liability details for employee packaging arrangements and submit to
      your employer.
•     For employee benefits paid by SalaryPlan on behalf of your employer, collate GST transaction and report
      these to your employer. This activity will enable your employer to track GST payments and transact GST
      tax credits
•     On receiving advice of employee termination, SalaryPlan will promptly reconcile the employee’s
      individual packaging account and interim FBT liability position. Where a surplus or deficit exists,
      SalaryPlan will coordinate collections or refunds via your employer’s payroll.
•     At the completion of each FBT year, provide a reconciliation of each employee packaging account to
      ensure actual FBT liability align with initial estimates and where differences have occurred, SalaryPlan will
      coordinate collections or refunds via your employer’s payroll.
•     Provide employees access to view the status of their individual packaging accounts.


1.7       What does it cost to salary package?

Salary packaging is provided to employees on “a no cost to your employer basis”, consequently the employee
meets all the cost of administering their salary packaging benefits.
To administer your salary packaging arrangement SalaryPlan charges a fee with each benefit item.
The annual fees applicable are as follows:


                                            Per Annum Paid         Per pay
                                              Fortnightly         deduction

      Novated Lease via SalaryPlan                $150.00            $5.77
      Novated Lease Other Financier               $250.00            $9.62
      Other packaging benefit items               $120.00            $4.62
      Maximum Fee per year                       $380.00

                    (Please note: These fees are GST excluded)

The above fees have been established to cover the establishment and administration associated with salary
packaging benefits. Your established benefit items can be altered once per year at no charges, however, each
change in excess of this will incur an additional fee of $50.

1.8       What about GST?

From 1 July 2000, a Goods and Services Tax (GST) of 10% was generally applied to most consumable items.
As a consequence GST applies to most salary packaged items including SalaryPlan’s salary packaging
administration fees. Superannuation contributions are exempt from GST.

The good news is that your employer is able to claim Input Tax Credits for the GST paid, thus the GST tax
credit will reduce the net cost of the salary packaged benefit to you. Essentially you will only be packaging:
        The cost of the packaged benefit, excluding the GST element.
        The SalaryPlan salary packaging administration fees, excluding the GST element.
        Any applicable FBT liability (if any applies).

Further information regarding GST can be accessed from the Australian Taxation Office website at
www.ato.gov.au.

1.9       Packaging Account - Deficit Collection

If your Salary Packaging account is in deficit, then extra funds must be collected over an advised number of
pay periods in order to recover costs.
Your account may be in deficit due to:
    a) you do not meet your required kilometres per annum for FBT and incur a further FBT liability bill,
    b) there is a deficit in your Operating Costs at Settlement (this is only applicable to vehicles on
        Termination of their Lease)
These costs are to be collected as per below:

          Deficit Collection for Fortnightly pay cycles
                          0 to $500 over one pay cycle
                          $500 to $1000 over two pay cycles
                          $1000 to $2000 over three pay cycles
                          $2000 to $3500 over four pay cycles
                          > $3500 by negotiation but not to exceed six pay cycles

For Further information regarding FBT liabilities refer to the LeasePlan Corporate CarPlan User guide.
1.10          What if I wish to cease one or all of my salary packaging benefit items?

If you decide to cease or discontinue one or all of your packaging items, you are free to do so.

To achieve this you will be required to complete the Flexible Remuneration Packaging – Cessation of Benefit
Form (see Sample Form H). You will need to ensure the following details are provided:
     Nominate the benefit or benefits to cease
     Date the benefit(s) are to cease.
     Where a novated vehicle is the packaged benefit being ceased ensure the final odometer reading and
        any exempt days are nominated.

You should also be aware, if you are ceasing a novated vehicle lease before the scheduled expiry you are
effectively ceasing the novation agreement and you will need to contact LeasePlanPlan’s leasing arm on 1300
668 572 to discuss the early termination options available to you under your lease.

1.11          Does the Privacy Act affect your arrangements with SalaryPlan?

Some of the information you provide to us may be personal or sensitive as defined under the Privacy
Act 1988 (Cth). In providing SalaryPlan with this information you have consented to SalaryPlan using and
disclosing such information for the purpose of providing you and/or your Employer with its services.
If you do not supply us with this personal information, we may be unable to supply you and/or your
Employer with such services. Please refer to our Privacy Policy on our website wwwLeasePlan.com.au for
more information.

1.12          Access to the Website and Employee Reporting

Access our online employee reporting site for your employer at:
https://salaryplanreports.leaseplan.com.au/

The site can be accessed by an employee that has yet to begin salary packaging and by those who have already
begun salary packaging with SalaryPlan.

1.13.1        New Employee Benefit

If you have not yet begun salary packaging please follow the below instructions.
         1.    Enter your Employers Id. (1000157071) )
         2.    Click Log In Button.
This will then give you access to the forms and also to the salary packaging calculator.
Please follow the instructions on the site from here.

1.13.2        Existing Employee Benefit

If you have a salary packaging benefit already set up with SalaryPlan, please follow the instructions below.
      1.       Enter your Employers Id (1000157071)
      2.       Enter your Employee Id (this is your Employee Number plus your Job Number, 8 digits in
               total, this will remain as your Employee Id always).
      3.       Enter your Employee Password.
Note: If this is your first time logging into this site as a benefit holder your password is the same as your
Employee Id (this is your Employee Number plus your Job Number, 8 digits in total), you will be asked to
change this at your first log in.
If this is not your first visit you will have already changed your password.

         4.        Click the Log In button.
This will now take you into your own Benefit reporting area, from here you are able to view your individual
benefits, and the forms required to apply for additional benefits and or cease your current benefits.
SECTION 2
       DETAILED SALARY PACKAGING BENEFIT INFORMATION

2.1     Superannuation Benefit (Non UniSuper)

Employees may elect to salary package a voluntary contribution to a superannuation fund of your choice

Under the new superannuation legislation with effect from 1 July 2007 concessional contributions (i.e.
employer contributions and salary packaged contributions) will be limited to $50,000 per year per employee.
While these contributions do not attract FBT a super contributions tax of 15% still applies for amount
contributed up to $50,000 per year. Contributions over this value will be taxed at the highest marginal tax
rate of 45% plus the Medicare levy.

For employees aged 50 or more, transitional arrangements apply where a limit of $100,000 per year applies.
This transitional arrangement expires at the end of the 2011 – 2012 financial years. Again contribution in
excess of this value will have a contributions tax equal to the top marginal tax rate of 45% plus the Medicare
levy.

Superannuation contributions are not subject to GST
Superannuation can be complex and there are many aspects that need to be considered. Before entering into
salary packaging for superannuation you should seek independent financial advice. Some issues you should
discuss with your financial advisor are:
• Access to salary packaged contribution, (generally only available after your retirement)
• Your retirement requirements
• Legislation and possible changes
• Life insurance matters which some funds supply

Salary packaging additional funds into super can help you “target” your required superannuation benefit to
meet your family’s retirement needs.

Salary packaged superannuation contributions can only be made to funds that meet complying fund status in
accordance with ISC legislation. You will be required to supply evidence from you fund indicating this
complying fund status requirement.

2.1.1 What to do to commence salary packaging for superannuation?
 • Obtain the advice of your financial advisor.
 • Decide on the amount of salary packaged contributions (in addition to those already made on your
     behalf by your employer).
 • Complete the following forms:
            Flexible Remuneration Packaging – Application for Private Superannuation Form - This form
             must be completed and signed by you. Please ensure you nominate the following
                  The super fund name, address, contact name and phone number for your fund
                  The annual contribution amount
                  The date you require the Salary Packaging contribution to commence.
                  The BSB and Account Number your super fund require your packaged amounts
                      deposited to.
                  You must also obtain a letter from you super fund which confirms that it is a complying
                      super fund in accordance with ISC legislation.
            If this benefit item is your first salary packaged item you must complete the Flexible
             Remuneration Packaging – Employee Benefit Authority Form – (refer Section 1.3 above).
• Email or Fax the signed and completed forms with required supporting documents to SalaryPlan.
    2.2         Novated Vehicle Leasing Benefit

2.2.1         What is a Novated lease?

A Novated vehicle lease is an arrangement between you, your employer and SalaryPlan as the Novated lease
financier and fleet manager. It enables you to lease a vehicle of your choice whilst enjoying the tax-effective
benefits of financing the vehicle and its operating costs from pre-tax salary.

2.2.2         What are some of the benefits of novating a vehicle?

•    Your vehicle costs are deducted from your salary before tax.
•    You may achieve a potential income tax-free lump sum benefit at lease expiry.
•    Significant benefits can be obtained via pre-tax savings on lease and operating costs.
•    You are able to benefit from the available tax concessions i.e. FBT can be lower than income tax.
•    Increase disposable income and lower or eliminate the FBT liability with post-tax contributions via the
     Employee Contribution Method (ECM).
•    You are able to package your current vehicle or a second-hand vehicle, providing it meets used vehicle
     criteria for both age and kilometres travelled (see above).
•    The vehicle is registered in your name. This negates payment of stamp duty if the vehicle is purchased at
     lease end.
•    You benefit from higher vehicle purchasing discounts (up to 15%) through LeasePlan’s buying power.
•    You save on operating costs through full fleet management controls. Savings can be up to 30% less than
     retail.
•    Vehicles that have been carefully taken care of will normally have higher resale values as well as lower
     running costs. These savings are passed on to you.
•    LeasePlan (the leasing arm) can claim a GST Input Tax Credit on the vehicle purchase and on all
     operating costs. You will enjoy GST free motoring. You only pay GST on the residual value at lease
     expiry.
•    The vehicle can also be Novated to your new employer or purchased outright if your employment is
     terminated.

2.2.3         How FBT affects your package costs?

When you obtain a vehicle under a novation lease arrangement your employer becomes liable for Car Fringe
Benefit Tax. The FBT liability, which your employer incurs, is charged back to you as part of your salary
deduction. Car FBT is usually calculated using a statutory formula.

2.2.4         Effects of distance travelled and FBT?

Estimated Car FBT liability is calculated based on your estimated annual kilometres per year at the time a
quotation is prepared. FBT liability in reality is paid on the actual kilometres travelled between 1 April and 31
March. If you do not meet your required kilometres per annum for FBT, you may incur a further FBT
liability bill. This is to be collected as per below:

              Under Collection of FBT liability for Fortnightly pay cycle
                0 to $500 over one pay cycle
                $500 to $1000 over two pay cycles
                $1000 to $2000 over three pay cycles
                $2000 to $3500 over four pay cycles
                $3500 by negotiation but not to exceed six pay cycles
2.2.5 The Employee Contribution Method (ECM)
The Employee Contribution Method (ECM) is where you make a post-tax contribution towards the cost of
operating your Novated lease vehicle. Instead of salary sacrificing the complete vehicle lease cost including
Car FBT liability from pre-tax salary, a portion of the vehicle lease cost is deducted as an 'employee
contribution' from your post-tax salary. This will show on your pay slip as a second salary deduction post-tax.

Your post-tax contributions are then taken into consideration in your Car FBT calculations at the end of the
FBT year. If you elect to use ECM, SalaryPlan will calculate the post-tax contribution needed to eliminate
your estimated Car FBT liability. By reducing or eliminating the Car FBT amount payable you lower the
overall packaging cost and increase your disposable income.

2.2.6   What to do to commence salary packaging for a Novated lease?

Deciding on your vehicle - To help you assess whether a novated lease is right for you and which vehicle
meets your needs, SalaryPlan suggest you utilise LeasePlan On-line to assist you in your decision on selecting
the vehicles you would like SalaryPlan to quote on.

LeasePlan Online will provide easy online access to:
              An affordability calculator to help you determine the likely cost of a novated vehicle
              A manufacturer/model selector that will help you to select a car
              A package calculator to compare cars, lease variations and impact on salary

By using these online tools you will be able to:
              Register online https://portal.leaseplan.com.au/irj/portal/anonymous
              Request Novated lease quotations online
              Apply for your novated leases on line

              If you prefer to speak to a LeasePlan novated leasing representative directly please call 1300
               668 572 or you can email cservice@leaseplan.com.au

If you are seeking a second hand vehicle or a commercial vehicle you will need to source it and provide
LeasePlan with the quotation obtained from your supplier for the vehicle (refer to Financing Second Hand
Vehicles).

•   Before you apply for a lease you should obtain advice from your financial advisor.
•   Apply for your lease and complete all required documentation as requested by LeasePlan (Please
    remember if you wish to utilise ECM you must nominate this with LeasePlan at the time you request a
    lease quotation).
•   Once your vehicle is ordered the SalaryPlan will be automatically alerted and will issue the following
    addition forms for your completion::
              Flexible Remuneration Packaging – Application for Motor Vehicle Benefit Form - This
                form must be completed and signed by you.
              If this benefit item is your first salary packaged item you must complete the Flexible
                Remuneration Packaging – Employee Benefit Authority Form– (refer Section 1.3 above).
•   Email or Fax your signed and completed forms to SalaryPlan.
2.3         Laptop Computer Benefit

The cost of one laptop per FBT year (1 April to 31 March) can be salary packaged, and may be exempt from
FBT.

Only the laptop and business related software can be salary packed in accordance with Australian Taxation
Office (ATO) regulations. Desktop computers do not have this exemption.

The FBT legislation under section 58X allows this where the Laptop is used primarily for business use;
however no FBT declarations are required for laptops.

2.3.1       Laptop Computer Reimbursement Method

If you wish to acquire a laptop computer of your choice from the supplier of your choice you may do so.

Under this method you purchase the laptop and fund the purchase from your own monies. You can then
claim reimbursement by instalments. When establishing the laptop reimbursement benefit you will determine
the time period the reimbursement will occur. Typically purchases under $1000 would be reimbursed within 1
to 12 months, while higher value purchase would be reimbursed within 24 months.

It is your obligation to ensure the laptop complies with the ATO regulations, if you do not comply with these
regulations the laptop may be subject to FBT. To commence your packaging for the laptop you will be
required to supply the original detailed supplier invoice and delivery dockets as part of the taxation
substantiation requirements.

Under this method additional warranty, carry bags etc cannot be included in the salary packaging benefit.

You also need to be fully aware that a laptop computer acquired via this method is not insured by SalaryPlan
or your employer, it is your responsibility to organise insurance if you so desire.

2.3.2       What to do to commence salary packaging for a laptop computer reimbursement?

•     Before you consider salary packaging a laptop you should obtain advice from your financial advisor.
•     Determine what laptop make/model/price you wish to acquire and from which supplier you will
      purchase it.
•     Acquire your laptop ensuring you comply with the ATO regulations mentioned above.
•     Determine the time frame you wish to apply for reimbursement instalments.
•     Complete the following forms and return them to SalaryPlan signed with the suppliers original invoice
      and delivery docket:
              Flexible Remuneration Packaging – Application for Laptop Reimbursement Benefit Form - This
               form must be completed and signed by you.
              If this benefit item is your first salary packaged item you must complete the Flexible
               Remuneration Packaging – Employee Benefit Authority Form
•     Email or Fax your signed and completed forms together with supplier’s invoice/delivery docket to
      SalaryPlan.
2.4         Mobile Phone/PDA Benefit

The cost of one Mobile Phone per FBT year (1 April to 31 March) can be salary packaged and can be exempt
from FBT. The ATO regulations (section 58X) allow this exemption where the phone is business related and
is primarily used for work related purposes.

The cost of an Electronic Diary/PDA (not iPod’s) can also be salary packaged and exempt from FBT. The
ATO regulations allow this exemption where the item is work related only.

When applying for these salary packaging benefit items you will be making a declaration to this effect.

With these benefit items you purchase the Mobile Phone/Electronic Diary/PDA and fund the purchase from
your own monies. You can then claim reimbursement by instalments. When establishing the reimbursement
benefit you will need to determine the time period the reimbursement instalments will occur. Typically
purchases under $1000 would be reimbursed within 1 to 12 months, while higher value purchase would be
reimbursed within 24 months.

It is your obligation to ensure the item complies with the ATO regulation, if you do not comply with these
regulations the item may be subject to FBT. To commence your packaging for the Mobile Phone/Electronic
Diary/PDA you will be required to supply the original detailed supplier invoice and delivery dockets as part
of the taxation substantiation requirements.

You also need to be fully aware that SalaryPlan or your employer does not insure these items, it is your
responsibility to organise insurance if you so desire.

2.4.1 What to do to commence salary packaging for a Mobile Phone/Electronic Diary/PDA
reimbursement?

•     Before you consider salary packaging these items you should obtain advice from your financial advisor.
•     Determine what make/model/price you wish to acquire and from which supplier you will purchase it.
•     Acquire the item ensuring you comply with the ATO regulations mentioned above.
•     Determine the time frame you wish to apply for reimbursement instalments.
•     Complete the following forms and return them to SalaryPlan signed with the suppliers original invoice:
             Flexible Remuneration Packaging – Application for Mobile Phone/PDA Reimbursement Benefit
              Form - This form must be completed and signed by you.
             If this benefit item is your first salary packaged item you must complete the Flexible
              Remuneration Packaging – Employee Benefit Authority Form– (refer Section 1.3 above).
•     Email or Fax your signed and completed forms together with suppliers invoice to SalaryPlan.
2.5         Exempt or Otherwise Deductible Benefit Items

The cost of certain item, where the principal use of the item is business or work related, you can salary
package and will be exempt from FBT.

The range of items that can be salary packaged under this benefit are as follows:
              Membership subscription to trade unions/professional associations
              Fees for professional Accountant/Financial Planner/Taxation advisor
              Income Protection Insurance

Typically these items would be tax deductible and you would claim the deduction upon completion of your
annual tax return. Salary packaging these items brings forward this deduction. You need to be aware that an
item salary packaged exempt from FBT cannot be used as a further tax deduction in your annual tax return to
the ATO.

When applying to salary package these benefit items you will be making a declaration to the effect that the
item is either principally used for business purposes or is work related.

With these benefit items you purchase the item and fund the purchase from your own monies. You can then
claim reimbursement by instalments. When establishing the reimbursement benefit you will need to
determine the time period the reimbursement instalments will occur. Typically purchases under $1000 would
be reimbursed within 1 to 12 months, while higher value purchase would be reimbursed within 24 months.

It is your obligation to ensure the item complies with the ATO regulation, if you do not comply with these
regulations the item may be subject to FBT. To commence your packaging for any of the items listed above
you will be required to supply the original detailed supplier invoice as part of the taxation substantiation
requirements.

You also need to be fully aware that SalaryPlan or your employer does not insure these items, it is your
responsibility to organise insurance if you so desire.

2.5.1 What to do to commence salary packaging for an Exempt/Otherwise Deductible Item
reimbursement?

•     Before you consider salary packaging these items you should obtain advice from your financial advisor.
•     Determine what item you wish to acquire and from which supplier you will purchase it.
•     Acquire the item ensuring you comply with the ATO regulations mentioned above.
•     Determine the time frame you wish to apply for reimbursement instalments.
•     Complete the following forms and return them to SalaryPlan signed with the suppliers original invoice:
             Flexible Remuneration Packaging – Application for Miscellaneous Benefit - Reimbursement
              Form - This form must be completed and signed by you.
             If this benefit item is your first salary packaged item you must complete the Flexible
              Remuneration Packaging – Employee Benefit Authority Form – (refer Section 1.3 above).
•     Email or Fax your signed and completed forms together with suppliers invoice to SalaryPlan.
2.6       Living Away From Home Expenses

If you are required to live away from your principal place of residence on a temporary basis as a requirement
to perform your allocated duties certain expenses can be salary package and be exempt from FBT, where all
the associated tax rule and conditions are satisfied. The expenses associated with living away from home must
be directly related to you undertaking your duties for your employer in a temporary location to your normal
place of employment. An employee who moves to the new location with the intention to return to their old
location at the end of the appointment would generally be treated

The types of expenses that can be packaged are typically your accommodation and meals

1. Temporary Accommodation expenses being:
    • Temporary accommodation
    • Removal/Storage/Transport expenses associated with household goods and effects

2. Meal Expenses being:
    • Reimbursement of incurred meal cost less the normal home food cost (the notional home food cost
        is based on $2 per adult per meal or $1 per child less than 12 years or age).

2.6.1     Temporary Accommodation - When living away from home accommodation cost can be claimed:
    •     The actual cost of your accommodation (excluding any cost of utilities) can be claimed as a
          reimbursement subject to the provision invoices or copy of lease for tax substantiation purposes.
     • You will be required to complete a Living Away From Home Declaration
2.6.2 Food/Meal Expenses - When living away from home you can claim the reasonable cost of food
and meals, providing you have evidence of the food cost by supplying invoices etc the cost of the food/meals
less the normal cost home food cost of $42 per week per adult or $21 per week per child under 12 years of
age, will be exempt from FBT.
     • The actual cost of food/meals can be claimed subject to the provision of evidence of expenditure for
          tax substantiation purposes
     • You will be required to complete a Living Away From Home Declaration
2.6.3 What to do to commence salary packaging for reimbursement of Living Away from Home
Expenses?

•     Before you consider salary packaging these items you should obtain advice from your financial advisor.
•     You must pay all expenses relating to your expenses and obtain a valid tax invoice for each expense item.
•     Determine the time frame you wish to apply for reimbursement instalments.
•     Complete the following forms and return them to SalaryPlan signed with the various relocation expenses
      original tax invoice:
                 Flexible Remuneration Packaging – Application for Reimbursement of Living Away from
                     Home Expense Form - This form must be completed and signed by you.
                 If this benefit item is your first salary packaged item you must complete the Flexible
                     Remuneration Packaging – Employee Benefit Authority Form– (refer Section 1.7 above).
                 When claiming Living Away from Home expenses, please also complete Living Away From
                     Home Declaration Email or Fax your signed and completed forms together with the
                     original supplier’s tax invoices to SalaryPlan with your declaration.
2.7       In-House Child Care

If you are an employee who is eligible to salary package and you have a child or enrolled in the University
Child Care facility listed below, you are able to salary package these expenses which are exempt of FBT.

 KU Kooinda Work Based Child Care Centre

The expense for the child care must be for the employee’s child(ren) or dependent(s).
The benefit can only be salary packaged for the above mentioned child care facility.

2.7.1     What to do to commence salary packaging for In-House Child Care?

•     Before you consider salary packaging these items you should obtain advice from your financial advisor.
•     Complete the following forms and return them to SalaryPlan signed with the required documentation as
      set out in the form.
                 If this benefit item is your first salary packaged item you must complete the Flexible
                    Remuneration Packaging – Employee Benefit Authority Form (see Sample Form A) – (refer
                    Section 1.7 above).
                 Complete the Flexible Remuneration Packaging – Application for In-House Child Care
                        (you will need to also provide a copy of the enrolment form from Kooinda)
•     Fax your signed and completed forms together with the required documentation and supplier’s tax
      invoice to SalaryPlan.
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           Flexible Remuneration Packaging – Employee Benefit Authority Form
Instructions:
This form must be completed, signed and submitted by all employees participating in Salary Packaging to commence their
participation. Refer to your User Guide to determine other required forms for each type of employee benefit.
Employee Details
Employee:                   Title:                First Name:                               Surname:
                                                                   Employee’s Payroll Number:
Employer Name:              The University of Newcastle            (8 Digit Number, Employee number
                                                                   plus Job Number)

Employee’s Phone No:        (    )                                 Employee’s Mobile Number:

Residential Address:

Email Address:                                                                              Postcode:

Your Payroll Frequency:         Monthly                  Fortnightly                     Other: (please specify)

Employee Authorisation, Acknowledgements and Commitments
I, being an employee of the employer listed above and eligible to participate in the salary packaging program, apply to
participate in this program.
Upon signing this form, I formally acknowledge and agree to the following:
     1. That I have read and understood my employer’s salary packaging policy and user guides and have either sort
         independent financial advice or have waived the need for such advice.
     2. That I will be full responsible for all the cost associated with salary packaging these benefits including any Fringe
         Benefits Tax liability that is now or may in the future be applicable to the salary packaging benefit including any ATO
         fee’s, charges, interest or penalties that may arise.
     3. That I will be fully responsible for all SalaryPlan fees, which are now or in the future, may be applicable to this salary
         packaging benefit I have selected.
     4. That I will fully compensate my employer and SalaryPlan for all loss, damage, costs or expenses suffered or incurred as
         a result of the salary packaging benefits I have selected
     5. That I will upon demand repay any amounts due to SalaryPlan as a consequence of SalaryPlan administering my
         packaging benefits.
     6. That I grant my employer and SalaryPlan the authority to make all appropriate deductions or adjustment to my salary in
         order to facilitate my nominated salary packaging benefit.
     7. That I am fully aware that SalaryPlan must hold sufficient funds in my salary packaging account to enable my
         nominated benefit to be paid and that SalaryPlan has no obligation to pay my packaging supplier where insufficient
         funds are available.
     8. That any bonus granted to me may be paid into my salary packaging account with SalaryPlan and used for salary
         packaging benefits.
I also understand and acknowledges that SalaryPlan nor its staff are not qualified to give financial, investment, taxation,
superannuation, insurance or legal advice and that I shall seek independent advice on these matters.
Approval

Employee’s Signature:                                                                                              Date:
Authorised Employer: Name:                                         Signature:                                      Date:




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Version      01.001     information as defined under the Privacy Act 1988 (Cth). In providing LeasePlan and its related companies with this
Number:                 information, you have consented to LeasePlan using and disclosing such information for the express purpose of providing
Version                 you and/or your employer with our services. If you do not supply LeasePlan with this personal information, we may be
Date:        24.08.10   unable to supply you and/or your employer with the services as requested. For more information, please refer to our
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  Flexible Remuneration Packaging – Application for Private Superannuation Form
Instructions:
You must supply a start date for the commencement of your superannuation deduction together with an end date. (If you
consider that superannuation may last until retirement, you should nominate your expected retirement date).
You must also supply evidence from your fund(s) indicating the superannuation fund(s) you are contributing to are complying
fund(s) in accordance with ISC legislation.
Employee Details
Employee:                   Title:                 First Name:                               Surname:
                                                                    Employee’s Payroll Number:
Employer Name:              The University of Newcastle             (8 Digit Number, Employee number
                                                                    plus Job Number)

Employee Certification & Authorisation
I hereby certify that the nominated superannuation funds(s) listed below is/are complying fund(s) under the ISC legislation
and have attached evidence from the fund(s) that indicated they are a complying fund(s) in accordance with ISC legislation.
I also agree that SalaryPlan’s administration fees can be deducted from my payroll with this benefit and remitted to SalaryPlan.

Fund Nomination
Super Fund Name:                                                              Your Contribution Amount Per Year:                $

Contribution Start Date:              /        /                  Contribution End Date:                    /        /

Member/Policy Number:                                                       Fund ABN:

Fund Address:

Contact Name at Fund:                                               Contact Phone at Fund:
Fund BSB and Account
                            BSB No. (6 digits):                               Account No. (9 digits)
details for payments:

Please note: You must supply confirmation from your Superannuation Provider that confirms the contributing fund
                                     is in compliance with ISC legislation.

                        Please keep a copy of all original documents for taxation substantiation.

Approval

Employee’s Signature:                                                                                               Date:




                         Some of the information that you provide to LeasePlan Australia Limited ("LeasePlan") may be personal or sensitive
Version      01.001      information as defined under the Privacy Act 1988 (Cth). In providing LeasePlan and its related companies with this
Number:                  information, you have consented to LeasePlan using and disclosing such information for the express purpose of providing
Version                  you and/or your employer with our services. If you do not supply LeasePlan with this personal information, we may be
Date:        24.08.10    unable to supply you and/or your employer with the services as requested. For more information, please refer to our
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   Flexible Remuneration Packaging – Application for Motor Vehicle Benefit Form
                                                  (Novated Lease via LeasePlan)
Instructions:
This form must be completed and signed to commence your LeasePlan novated leasing benefit. Deduction for this benefit
will be aligned to your lease commencement date and allow funds to be collected and paid in accordance with your lease
payment due dates.
At the end of each FBT year (31 March) you will be required to provide your final odometer readings and other details to
enable accurate FBT calculations. If you do not supply these details the FBT liability may be calculate at the highest FBT rates.
Employee Details
Employee:                    Title:                 First Name:                               Surname:
                                                                     Employee’s Payroll Number:
Employer Name:               The University of Newcastle             (8 Digit Number, Employee number
                                                                     plus Job Number)

Employee Certification & Authorisation

I hereby acknowledge that I am aware that the Fringe Benefits Tax calculated with my vehicle benefit is based on my
Expected Annual Kilometres Travelled and this needs to be supported by my declaration of the odometer reading as at 31
March each year that the vehicle is part of my packaging benefit and at the time the lease or the benefit ceases.
I also acknowledge if my Actual Kilometres Travelled does not achieve the required threshold I may be required to pay
additional Fringe Benefits Tax as part of my packaging benefit.
I also agree that SalaryPlan’s administration fees can be deducted from my payroll with this benefit and remitted to SalaryPlan.

Vehicle Benefit Details

LeasePlan Pre Calculation/Quote Number                                            Lease Term
                                                                                  (number of months):

 Please Note: FBT liability will be calculated using the statutory formula method unless a valid log-book has been
                                        kept for at least 12 consecutive weeks
If you do not meet your required kilometres per annum for FBT, you may incur a further FBT liability bill.
This is to be collected through subsequent pay cycles as per below:
             •   0 to $500 over one pay cycle
             •   $500 to $1000 over two pay cycles
             •   $1000 to $2000 over three pay cycles
             •   $2000 to $3500 over four pay cycles
             •   $3500 by negotiation but not to exceed six pay cycles


Approval



Employee’s Signature:                                                                                                Date:




                          Some of the information that you provide to LeasePlan Australia Limited ("LeasePlan") may be personal or sensitive
Version      01.001       information as defined under the Privacy Act 1988 (Cth). In providing LeasePlan and its related companies with this
Number:                   information, you have consented to LeasePlan using and disclosing such information for the express purpose of providing
Version                   you and/or your employer with our services. If you do not supply LeasePlan with this personal information, we may be
Date:        24.08.10     unable to supply you and/or your employer with the services as requested. For more information, please refer to our
                          Privacy Policy that can be found on our website (http://www.leaseplan.com.au).
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          Flexible Remuneration Packaging – Application for Laptop Benefit Form
Instructions:
This form must be completed and signed to commence your SalaryPlan laptop leasing benefit.
Payroll deductions for this benefit will be aligned to your lease commencement date and will allow for funds to be collected
and paid in accordance with your lease payment due dates.
You should note that only one laptop benefit can be obtained during an FBT year.

Employee Details
Employee:                   Title:                 First Name:                               Surname:
                                                                    Employee’s Payroll Number:
Employer Name:              The University of Newcastle             (8 Digit Number, Employee number
                                                                    plus Job Number)

Employee Certification & Authorisation
I hereby certify that this laptop benefit is primarily for business use and is the sole laptop benefit I have received during the
current FBT year.
I also certify this laptop computer meets all Australian Taxation Office requirements to obtain the Fringe Benefits Tax
exemption and that if during an audit this is found to be incorrect I shall bear all costs, taxes and penalties that may be
attributed to this benefit item.
I also agree that SalaryPlan’s administration fees can be deducted from my payroll with this benefit and remitted to SalaryPlan.
                           Please Select one of the following options for the required Benefit type

   Laptop Computer via Reimbursement
Laptop Supplier Name:
(as per attached                                                              Cost of Laptop (GST Included):             $
tax invoice)
Number of months for                            Contribution                                         Contribution
                                      Months
reimbursement                                   Start Date:            /        /                    End Date:           /        /
Your Banks Details
                               BSB No. (6 digits):                          Account No. (9 digits)
for payments purposes:
Account name:

Please remember to attach a copy of the tax invoice from your laptop supplier for FBT substantiation purposes.

Approval

Employee’s Signature:                                                                                               Date:




                         Some of the information that you provide to LeasePlan Australia Limited ("LeasePlan") may be personal or sensitive
Version      01.001      information as defined under the Privacy Act 1988 (Cth). In providing LeasePlan and its related companies with this
Number:                  information, you have consented to LeasePlan using and disclosing such information for the express purpose of providing
Version                  you and/or your employer with our services. If you do not supply LeasePlan with this personal information, we may be
Date:        24.08.10    unable to supply you and/or your employer with the services as requested. For more information, please refer to our
                         Privacy Policy that can be found on our website (http://www.leaseplan.com.au).
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   Flexible Remuneration Packaging – Application for Mobile Phone/PDA Benefit
                                                   Form (Reimbursement)
Instructions:
This form must be completed and signed to commence your SalaryPlan mobile phone/PDA benefit.
Payroll deductions for this benefit will commence on your nominated start date and cease upon your nominated end date .
You should note that only one mobile phone/PDA benefit can be obtained during an FBT year.
You must also supply the original tax invoice from the mobile phone/PDA supplier as part of the benefit substantiation for
FBT exemption purposes.
You should note that where a mobile phone is the subject of this benefit the phone must be primarily for business use.
The monthly tax invoice from your mobile phone service provider must be supplied to SalaryPlan in order to receive
the reimbursement benefit each month.
Please note:
Reimbursements that exceed the monthly budgeted amount will be recovered in subsequent pay deductions.
Employee Details
Employee:                   Title:                 First Name:                               Surname:
                                                                    Employee’s Payroll Number:
Employer Name:              The University of Newcastle             (8 Digit Number, Employee number
                                                                    plus Job Number)

Employee Certification & Authorisation
I hereby certify that the mobile phone subject to this benefit will be used primarily in my employment or that the PDA that is
subject to this benefit is intended for business use.
I also certify this mobile phone/PDA meets all Australian Taxation Office requirements to obtain the FBT exemption and
that if during an audit this is found to be incorrect; I shall bear all costs, taxes and penalties that may be attributed to this
benefit item.
I also agree that SalaryPlan’s administration fees can be deducted from my payroll with this benefit and remitted to SalaryPlan.
Phone/PDA Benefit Details
Phone/PDA Supplier Name:                                                        Cost of Phone/PDA
                                                                                                                         $
(as per attached tax invoice)                                                   (GST Included):
Number      of          months                       Contribution                                    Contribution
                                           Months
reimbursement:                                       Start Date:            /        /               End Date:           /        /
Your Banks Details
                                     BSB No. (6 digits):                    Account No. (9 digits)
for payments purposes:

   Please remember send your monthly tax invoice from your mobile phone/PDA supplier to SalaryPlan for FBT
                                           substantiation purposes.

Approval

Employee’s Signature:                                                                                               Date:




                         Some of the information that you provide to LeasePlan Australia Limited ("LeasePlan") may be personal or sensitive
Version      01.001      information as defined under the Privacy Act 1988 (Cth). In providing LeasePlan and its related companies with this
Number:                  information, you have consented to LeasePlan using and disclosing such information for the express purpose of providing
Version                  you and/or your employer with our services. If you do not supply LeasePlan with this personal information, we may be
Date:        24.08.10    unable to supply you and/or your employer with the services as requested. For more information, please refer to our
                         Privacy Policy that can be found on our website (http://www.leaseplan.com.au).
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   Flexible Remuneration Packaging – Application for Miscellaneous Benefit Form
                  (Exempt or Otherwise Deductible Expense Item) (Reimbursement)
Instructions:
This form must be completed and signed to commence your miscellaneous benefit.
Deduction for this benefit will commence on your nominated start date and cease upon your nominated end date.
You must also supply the original invoice from the item supplier as part of the benefit substantiation for FBT exemption
purposes. You should note that any item claimed under this benefit arrangement must be work related and have an intended
business use. Items which may be claimed under this benefit includes: membership to trade union or professional association,
subscription to trade or professional journals, cost of professional Accounting/Financial/Taxation advice, and Income
Protection Insurance.

Employee Details
Employee:                   Title:                 First Name:                               Surname:
                                                                    Employee’s Payroll Number:
Employer Name:              The University of Newcastle             (8 Digit Number, Employee number
                                                                    plus Job Number)

Employee Certification & Authorisation
I hereby certify that the item subject to this benefit is work related and intended for use in my employment.
I also certify this item meets all Australian Taxation Office requirements to obtain the FBT exemption and that if during an
audit this is found to be incorrect; I shall bear all costs, taxes and penalties that may be attributed to this benefit item.
I also agree that SalaryPlan’s administration fees can be deducted from my payroll with this benefit and remitted to SalaryPlan.

Benefit Details
Item Supplier Name:                                                             Cost of Item
                                                                                                                         $
(as per attached tax invoice)                                                   (GST Included):
Describe the benefit item to be packaged
(i.e. Income Protection Insurance) :
Number     of         months                         Contribution                                    Contribution
                                         Months
reimbursement:                                       Start Date:            /        /               End Date:           /        /
Your Banks Details
                                 BSB No. (6 digits):                        Account No. (9 digits)
for payments purposes:
Account Name

    Please remember to attach a copy of the benefit item supplier’s tax invoice for FBT substantiation purposes.

Approval

Employee’s Signature:                                                                                               Date:




                         Some of the information that you provide to LeasePlan Australia Limited ("LeasePlan") may be personal or sensitive
Version      01.001      information as defined under the Privacy Act 1988 (Cth). In providing LeasePlan and its related companies with this
Number:                  information, you have consented to LeasePlan using and disclosing such information for the express purpose of providing
Version                  you and/or your employer with our services. If you do not supply LeasePlan with this personal information, we may be
Date:        24.08.10    unable to supply you and/or your employer with the services as requested. For more information, please refer to our
                         Privacy Policy that can be found on our website (http://www.leaseplan.com.au).
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                  Flexible Remuneration Packaging – Cessation of Benefit Form
Instructions:
This form is to be submitted to discontinue any benefit, prior to the end date originally notified.
SalaryPlan requires at lease five (5) business days to process the discontinuation of the benefit.
Completed all details below and fax or email to the contact numbers/address above.
Employee Details
Employee:                     Title:                First Name:                                 Surname:
                                                                     Employee’s Payroll Number:
Employer Name:                The University of Newcastle            (8 Digit Number, Employee number
                                                                     plus Job Number)

Employee’s Phone No:          (    )                                 Employee’s Mobile Number:

Email Address:

Employee Certification & Authorisation
Please cease the benefit(s) listed below as of the dates advised.
I understand that in ceasing any benefit, I will be liable for any costs that may result from a reconciliation of this/these benefit(s).
I also agree that any reconciliation amounts owing by me or to me can be deducted from or added to my payroll.

Benefit Cessation Nomination
Benefit Type                                                             Date Benefit to be Ceased
                                                                                  /        /
                                                                                  /        /
                                                                                  /        /
Please note: When terminating a motor vehicle, please advise the final odometer reading and other details as below
Declaration Motor Vehicle 1
Registration                             Final Odometer                                        Date of                         /        /
                                                                           km’s
Number:                                  Reading:                                              Reading:
I declare that the vehicle above was unavailable for my use
                                                                          /           /             /        /         No of days:
during the dates nominated. (inclusive).
Declaration Motor Vehicle 2
Registration                             Final Odometer                                        Date of                         /        /
                                                                           km’s
Number:                                  Reading:                                              Reading:
I declare that the vehicle above was unavailable for my use
                                                                          /           /             /        /         No of days:
during the dates nominated. (inclusive).
                          Please keep a copy of all original documents for taxation substantiation

Approval

Employee’s Signature:                                                                                                Date:




                          Some of the information that you provide to LeasePlan Australia Limited ("LeasePlan") may be personal or sensitive
Version       01.001      information as defined under the Privacy Act 1988 (Cth). In providing LeasePlan and its related companies with this
Number:                   information, you have consented to LeasePlan using and disclosing such information for the express purpose of providing
Version                   you and/or your employer with our services. If you do not supply LeasePlan with this personal information, we may be
Date:         24.08.10    unable to supply you and/or your employer with the services as requested. For more information, please refer to our
                          Privacy Policy that can be found on our website (http://www.leaseplan.com.au).
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      Flexible Remuneration Packaging – Application for Reimbursement of Relocation
                                    Expenses Form
Instructions:
This form must be completed and signed to commence your Relocation Expenses benefit.
Deductions for this benefit will commence on your nominated start date and cease upon your nominated end date.
You must also supply a tax invoice from the items suppliers in order to substantiate the benefit for FBT exemption.
Please review the various tax conditions in SalaryPlan’s Salary Packaging User Guide and ensure all expenses claimed adhere
to these tax requirements. When claiming temporary accommodation expenses you are required to complete the Temporary
Accommodation Declaration and submit the signed declaration with this application.

Employee Details
Employee:                   Title:                 First Name:                               Surname:
                                                                    Employee’s Payroll Number:
Employer Name:              The University of Newcastle             (8 Digit Number, Employee number
                                                                    plus Job Number)

Employee Certification & Authorisation
I hereby certify that the items subject to this benefit are expenses associated with my relocation and that the relocation is
directly related to me accepting an appointment with my employer.
I also certify these items meets all Australian Taxation Office requirements to obtain the FBT exemption and that if during
an audit these are found to be incorrect, I shall bear all costs, taxes and penalties that may be attributed to this benefit item.
I also agree that SalaryPlan’s administration fees can be deducted from my payroll with this benefit and remitted to SalaryPlan.

Benefit Details
Item Supplier Name:                                                                                                 Cost of Item
                              Describe the benefit item to be packaged (i.e. Removal cost) :
(as per attached Tax Invoice)                                                                                       (GST Included):
                                                                                                                    $

                                                                                                                    $

                                                                                                                    $
Number     of         months                         Contribution                                    Contribution
                                         Months
reimbursement:                                       Start Date:             /       /               End Date:           /        /
Your Banks Details
                                 BSB No. (6 digits):                        Account No. (9 digits)
for payments purposes:
Account Name

    Please remember to attach a copy of the benefit item supplier’s tax invoice for FBT substantiation purposes.

                         Please keep a copy of all original documents for taxation substantiation

Approval

Employee’s Signature:                                                                                               Date:




                         Some of the information that you provide to LeasePlan Australia Limited ("LeasePlan") may be personal or sensitive
Version      01.001      information as defined under the Privacy Act 1988 (Cth). In providing LeasePlan and its related companies with this
Number:                  information, you have consented to LeasePlan using and disclosing such information for the express purpose of providing
Version                  you and/or your employer with our services. If you do not supply LeasePlan with this personal information, we may be
Date:        24.08.10    unable to supply you and/or your employer with the services as requested. For more information, please refer to our
                         Privacy Policy that can be found on our website (http://www.leaseplan.com.au).
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              Temporary Accommodation Relating To Relocation Declaration Form.
Instructions:
This declaration form must be completed, signed, and returned with your relocation expense form to commence your
Temporary Accommodation Relating to Relocation benefit deduction.
Sections A and D of the form must be completed, plus either of sections B and C. Complete either Section B or Section C,
whichever is applicable, where a period in excess of four months has elapsed since the search commenced.
Section A
I          Insert Employee Name             declare that for the purpose of commencing employment with
         The University of Newcastle       at                  Locality/Address of Employer                . I commenced
sustained efforts to acquire a long term place of residence on          /       /      ; and (Complete either Section B or
Section C, whichever is applicable, where a period in excess of four months has elapsed since the search commenced.)
Section B (If the employee did not have a proprietary interest in there former residence)
Where the unit of accommodation is occupied on a date subsequent to the initial four-month search period but prior to
six months after commencement of the initial search period).
I entered into a contract to permanently occupy a unit of accommodation on             /       /     ; and commences occupation
(on a date subsequent to the completion of the initial four-month search period but prior to six months after the
commencement of the initial search period) of the unit of accommodation on               /       /    :
or
Where the employee is unable to locate a suitable permanent unit of accommodation after the six months from the
Commencement of the initial search period.
As at        /     /        despite sustained efforts, I have been unable to locate a suitable permanent unit of accommodation;
 or date six months from the commencement of the initial Search period
I have been unable to locate a suitable permanent unit of accommodation.
Section C (If the employee held a proprietary interest in their former residence)
I entered into a contract to sell my former residence on             /       / and; (date within six months of the commencement
of the initial search period)
Either (indicate whichever is appropriate):
     Commenced occupation of a unit of accommodation on (date)               /     /    which I intend to
     occupy as my new long-term residence;
     or
     Despite sustained efforts, I have been unable to locate suitable long-term accommodation within a period
     of twelve months from when my initial search commenced.
Section D
Temporary accommodation at           Insert Address             was required for the period of        /      /       to
     /     /    solely because I was required to change my usual place of residence in order to perform the duties of my
employment.
                         Please keep a copy of all original documents for taxation substantiation
Declaration

Employee’s Signature:                                                                                          Date:          /       /



                         Some of the information that you provide to LeasePlan Australia Limited ("LeasePlan") may be personal or sensitive
Version       01.001     information as defined under the Privacy Act 1988 (Cth). In providing LeasePlan and its related companies with this
Number:                  information, you have consented to LeasePlan using and disclosing such information for the express purpose of providing
Version                  you and/or your employer with our services. If you do not supply LeasePlan with this personal information, we may be
Date:         24.08.10   unable to supply you and/or your employer with the services as requested. For more information, please refer to our
                         Privacy Policy that can be found on our website (http://www.leaseplan.com.au).
                                                                                                                                         APPL-01


                                                                                          Return Fax: 1300 790 160
                                                                                        Return Email: salaryplan@leaseplan.com.au

  Flexible Remuneration Packaging – Application for Living Away From Home Expenses
                                        Form
Instructions:
This form must be completed and signed to commence your Living Away from Home Expenses benefit.
Deduction for this benefit will commence on your nominated start date and cease upon your nominated end date.
You must also supply the original tax invoice from the item suppliers as part of the benefit substantiation for FBT exemption
purposes.
You must review the various tax conditions in SalaryPlan’s Salary Packaging User Guide and ensure all expenses claimed adhere to
these tax requirements. When claiming Living Away from Home expenses you are required to complete the Living Away from
Home Declaration and submit the signed declaration with this application.

Employee Details
Employee:                   Title:                 First Name:                               Surname:
                                                                    Employee’s Payroll Number:
Employer Name:              The University of Newcastle             (8 Digit Number, Employee number
                                                                    plus Job Number)

Employee Certification & Authorization
I hereby certify that the items subject to this benefit are expenses associated with my work related requirement to live away
from my usual place of residence.
I also certify these items meet all Australian Taxation Office requirements to obtain the FBT exemption for living away from
home expenses and any claim for meals excludes the ATO “normal home food costs” (of $2 per meal per adult or $1 per
meal for children under 12 years of age), and if during an audit these are found to be incorrect, I shall bear all costs, taxes and
penalties that may be attributed to this benefit item.
I also agree that SalaryPlan’s administration fees can be deducted from my payroll with this benefit and remitted to SalaryPlan.

Benefit Details
Item Supplier Name:                                                                                                      Cost of Item
                                 Describe the benefit item to be packaged (i.e. Temp. Accom. or Meals)
(as per attached tax invoice)                                                                                            (GST Included):
                                                                                                                         $

                                                                                                                         $

                                                                                                                         $
Number     of          months                        Contribution                                    Contribution
                                         Months
reimbursement:                                       Start Date:            /       /                End Date:           /       /
Your Banks Details
                                 BSB No. (6 digits):                        Account No. (9 digits)
for payments purposes:
Account Name

           Please remember to attach the benefit item supplier’s original tax invoice for FBT substantiation purposes.

Approval

Employee’s Signature:                                                                                               Date:




                         Some of the information that you provide to LeasePlan Australia Limited ("LeasePlan") may be personal or sensitive
Version       01.001     information as defined under the Privacy Act 1988 (Cth). In providing LeasePlan and its related companies with this
Number:                  information, you have consented to LeasePlan using and disclosing such information for the express purpose of providing
Version                  you and/or your employer with our services. If you do not supply LeasePlan with this personal information, we may be
Date:         24.08.10   unable to supply you and/or your employer with the services as requested. For more information, please refer to our
                         Privacy Policy that can be found on our website (http://www.leaseplan.com.au).
                                                                                                                                         APPL-01


                                                                                         Return Fax: 1300 790 160
                                                                                       Return Email: salaryplan@leaseplan.com.au

                                        Living Away From Home Declaration
Instructions:
Please complete the following Declaration in full, and return with the Application for Reimbursement of Relocation Expenses
form.

Employee Details
Employee:                 Title:                   First Name:                               Surname:
                                                                    Employee’s Payroll Number:
Employer Name:            The University of Newcastle               (8 Digit Number, Employee number
                                                                    plus Job Number)

Declaration

I       Insert Employee Name           declare that during the period from        /       /        to
      /        /       , I was required to live away from my usual place of residence in order to perform the duties of my
employment and that during that period my usual place of residence was;

Residential Address:

Suburb:                                                             Post Code:

And the nature of that residence was                                                   ; and, during the period the place at
which I actually resided was (State all addresses at which you resided while away from home in the period stated above);

Residential Address:

Suburb:                                                             Post Code:

                         Please keep a copy of all original documents for taxation substantiation

Approval

Employee’s Signature:                                                                                               Date:




                         Some of the information that you provide to LeasePlan Australia Limited ("LeasePlan") may be personal or sensitive
Version       01.001     information as defined under the Privacy Act 1988 (Cth). In providing LeasePlan and its related companies with this
Number:                  information, you have consented to LeasePlan using and disclosing such information for the express purpose of providing
Version                  you and/or your employer with our services. If you do not supply LeasePlan with this personal information, we may be
Date:         24.08.10   unable to supply you and/or your employer with the services as requested. For more information, please refer to our
                         Privacy Policy that can be found on our website (http://www.leaseplan.com.au).
                                                                                                                                         APPL-01


                                                                                         Return Fax: 1300 790 160
                                                                                       Return Email: salaryplan@leaseplan.com.au

           Flexible Remuneration Packaging – Application for In-House Child Care
                                         (KU Kooinda Work Based Child Care Centre)
Instructions:
This form must be completed and signed to commence your SalaryPlan In-House Child Care benefit for KU Kooinda
Work Based Child Care Centre.
Payroll deductions for this benefit will commence on your nominated start date and cease upon your nominated end date .
You must return a copy of the enrolment form from the child care centre showing the length of the arrangement and the
cost.


Employee Details
Employee:                   Title:                 First Name:                               Surname:
                                                                    Employee’s Payroll Number:
Employer Name:              The University of Newcastle             (8 Digit Number, Employee number
                                                                    plus Job Number)

Employee Certification & Authorisation
I hereby certify that the in house child care benefit is for my child or dependent.
I also certify this benefit meets all Australian Taxation Office requirements to obtain the FBT exemption and that if during
an audit this is found to be incorrect; I shall bear all costs, taxes and penalties that may be attributed to this benefit item.
I also agree that SalaryPlan’s administration fees can be deducted from my payroll with this benefit and remitted to SalaryPlan.
Please note that additional deductions may be required to ensure all invoices are paid as required by the benefit provider.
In-House Child Care Details
Name of Child(ren) attending childcare venue

Child 1:                                                                Child 2:

Child 3:                                                                Child 4:

Contribution Start Date:             /      /                            Contribution End Date:                /       /

Total fortnightly fee payable by employee to be packaged:                $

                Attach a copy of the enrolment form from KU Kooinda Work Based Child Care Centre

Approval

Employee’s Signature:                                                                                               Date:




                         Some of the information that you provide to LeasePlan Australia Limited ("LeasePlan") may be personal or sensitive
Version       01.001     information as defined under the Privacy Act 1988 (Cth). In providing LeasePlan and its related companies with this
Number:                  information, you have consented to LeasePlan using and disclosing such information for the express purpose of providing
Version                  you and/or your employer with our services. If you do not supply LeasePlan with this personal information, we may be
Date:         24.08.10   unable to supply you and/or your employer with the services as requested. For more information, please refer to our
                         Privacy Policy that can be found on our website (http://www.leaseplan.com.au).

				
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