Remuneration Tribunal (Specified Statutory Offices—Remuneration and Allowances) Determination 2026

law://au/li/2026/f2026l00745@2026-11-13

Contents

Part 1 · Preliminary

1Name#

This instrument is the Remuneration Tribunal (Specified Statutory Offices—Remuneration and Allowances) Determination 2026.

3When this instrument takes effect#

This instrument takes effect at the start of 1 July 2026.

4Authority#

This instrument is made under subsections 7(3) and (4) of the Remuneration Tribunal Act 1973.

5Determination supersedes previous determination#

This instrument supersedes the Remuneration Tribunal (Specified Statutory Offices—Remuneration and Allowances) Determination 2025.

7Definitions#

In this instrument:

agency, of an office holder, means:

(a)the agency to which the office holder is attached; or

(b)if the office holder is not attached to an agency—the portfolio Department.

benefit means:

(a)any non-monetary benefit provided at the employing authority’s expense to or for the benefit of an office holder as a personal benefit, including:

(i)a vehicle (see section 13); and

(ii)vehicle parking (see section 14); or

(b)any other benefits received by way of remuneration packaging (see section 11).

CSS (short for Commonwealth Superannuation Scheme) has the same meaning as in the Superannuation Act 1976.

DFRDB (short for Defence Force Retirement and Death Benefits) means the scheme established by the Defence Force Retirement and Death Benefits Act 1973.

employer superannuation contribution for an office holder means:

(a)if the office holder is a member of the CSS, PSS, DFRDB or MSBS—the value attributed to the employer superannuation contribution under subsection 12(1), (2), (3) or (4); or

(b)if the office holder is a member of the PSSAP—15.4% of ordinary time earnings (within the meaning of the Superannuation Guarantee (Administration) Act 1992) for the office holder; or

(c)if the office holder is a member of another superannuation fund—the amount worked out under subsection 12(6).

Note 1: An office holder’s employer superannuation contribution is part of the office holder’s total remuneration (see section 8).

Note 2: Superannuation contributions made as a result of remuneration packaging do not form part of an office holder’s employer superannuation contribution (see section 11).

employing authority, in relation to an office holder, means an entity exercising a power or performing a function in relation to the office holder’s employment or remuneration.

fringe benefits tax means fringe benefits tax (within the meaning of the Fringe Benefits Tax Assessment Act 1986 as it applies of its own force or because of the Fringe Benefits Tax (Application to the Commonwealth) Act 1986).

MSBS (short for Military Superannuation and Benefits Scheme) has the same meaning as Scheme has in the Military Superannuation and Benefits Act 1991.

office holder means a person who holds an office mentioned in column 1 of Table 2A.

office locality, in relation to an office holder, means the geographic locality of the office holder’s usual place of work on official business.

official travel determination means the Remuneration Tribunal (Official Travel) Determination 2026 (or any determination that supersedes that determination).

PSS (short for Public Sector Superannuation Scheme) has the same meaning as Public Sector Superannuation Scheme has in the Superannuation Act 1990.

PSSAP (short for Public Sector Superannuation Accumulation Plan) has the same meaning as in the Superannuation Act 2005.

superannuation salary, for an office holder who is a member of the CSS, PSS, DFRDB or MSBS, is 70% of the office holder’s total remuneration (rounded up to the nearest $10).

Table 2A means the table of total remuneration in section 9.

Table 5A means the table of application and transitional provisions in section 16.

total remuneration: see section 8.

8Meaning of total remuneration#

(1)For the purposes of this instrument, the total remuneration of an office holder is the amount, per year, in column 2 of Table 2A.

(2)The total remuneration of an office holder represents the value, calculated at the total cost to the employing authority of the office holder (including fringe benefits tax), of the following in relation to the office holder:

(a)salary, allowances and lump sum payments;

(b)benefits;

(c)the employer superannuation contribution.

(3)However, the total remuneration of an office holder does not include the following:

(a)reimbursement of expenses incurred on geographic relocation following appointment as an office holder, in accordance with agency policies and practices where approved by the employing authority;

(b)housing assistance for the Chief of the Defence Force (see section 15);

(c)travelling allowances and expenditure under the official travel determination;

(d)payment in lieu of recreation leave in accordance with the Remuneration Tribunal (Recreation Leave for Holders of Relevant Offices) Determination 2018 (or any determination that supersedes that determination);

(e)compensation for early loss of office in accordance with the Remuneration Tribunal (Compensation for Loss of Office for Holders of Certain Public Offices) Determination 2018 (or any determination that supersedes that determination).

Part 2 · Remuneration

9Total remuneration#

The following table (Table 2A) sets out, for the holder of each office in column 1, the total remuneration, per year, of the office holder:

Table 2A—Total remuneration
Column 1Specified statutory office	Column 2Total remuneration (per year)
Chief of the Defence Force	$983,910
Commissioner of Taxation	$928,980
Auditor-General for Australia	$847,410
Australian Statistician	$847,410

10Travel tier#

For the purposes of the official travel determination, travel tier 1 applies to an office holder.

11Remuneration packaging#

(1)Subject to this Part, an office holder may elect to receive the benefit of the total remuneration, other than the employer superannuation contribution, as salary or a combination of salary and benefits if:

(a)the election is consistent with relevant taxation laws and rulings or guidelines applicable to salary packaging schemes issued by the Australian Taxation Office; and

(b)providing the benefit would not result in a cost to the employing authority (including any fringe benefits tax) that would not be incurred if the office holder received the remuneration in the form of salary.

(2)To avoid doubt, a superannuation contribution made as a result of an election by an office holder under subsection (1) does not form part of the employer superannuation contribution for the office holder.

Part 3 · Superannuation

12Superannuation#

Commonwealth Superannuation Scheme

(1)For an office holder who is a member of the CSS:

(a)the office holder’s annual rate of salary for the purposes of the CSS is the office holder’s superannuation salary; and

(b)for the purposes of paragraph (a) of the definition of employer superannuation contribution in section 7, the value attributed to the employer superannuation contribution for the office holder is an amount equal to 15.4% of the office holder’s superannuation salary.

Note: For the definition of superannuation salary for an office holder who is a member of the CSS, see section 7.

Public Sector Superannuation Scheme

(2)For an office holder who is a member of the PSS:

(a)the office holder’s basic salary for the purposes of the PSS is the office holder’s superannuation salary; and

(b)the amount of the office holder’s recognised allowances for the purposes of the PSS is nil; and

(c)for the purposes of paragraph (a) of the definition of employer superannuation contribution in section 7, the value attributed to the employer superannuation contribution for the office holder is an amount equal to 15.4% of the office holder’s superannuation salary.

Note: For the definition of superannuation salary for an office holder who is a member of the PSS, see section 7.

Defence Force Retirement and Death Benefits

(3)For an office holder who is a member of the DFRDB:

(a)the office holder’s annual rate of salary for the purposes of the DFRDB is the office holder’s superannuation salary; and

Note: For the definition of superannuation salary for an office holder who is a member of the DFRDB, see section 7.

Military Superannuation and Benefits Scheme

(4)For an office holder who is a member of the MSBS:

(a)the office holder’s annual rate of salary for the purposes of the MSBS is the office holder’s superannuation salary; and

Note: For the definition of superannuation salary for an office holder who is a member of the MSBS, see section 7.

Public Sector Superannuation Accumulation Plan

(5)For an office holder who is a member of PSSAP, the office holder’s superannuation salary for the purposes of the Superannuation (PSSAP) Trust Deed is the office holder’s ordinary time earnings (within the meaning of the Superannuation Guarantee (Administration) Act 1992).

Other superannuation funds

(6)For an office holder who is a member of any other superannuation fund, the employer superannuation contribution is the minimum contribution required to avoid creating, or contributing to, a superannuation guarantee shortfall under the Superannuation Guarantee (Administration) Act 1992.

No cash in lieu

(7)The value attributed to the employer superannuation contribution under this section is referable to a non-salary component of total remuneration and may not be the subject of an election to take an equivalent amount of salary instead.

Part 4 · Vehicles and other benefits

13Vehicles#

If an office holder accepts an offer of a vehicle owned or leased by the office holder’s agency for private use, the actual cost of the vehicle to the agency (including fringe benefits tax) is taken to be a benefit.

14Vehicle parking#

If an office holder accepts an offer of a car park at Commonwealth expense, the actual cost (including fringe benefits tax) of the car park to the agency is taken to be a benefit.

15Housing assistance for Chief of the Defence Force#

The employing authority may approve housing assistance in accordance with agency policy and practices for the Chief of the Defence Force.

Part 5 · Application and transitional provisions

16Application and transitional provisions—general#

The following table (Table 5A) sets out application and transitional provisions for the provisions in column 1.

Table 5A—Application and transitional provisions
Item	Column 1Provision	Column 2Application and transitional provisions
1	Subsection 12(6)	The amendment of this provision made by the Remuneration Tribunal Amendment Determination (No. 4) 2026 applies in the same way as the amendments of the Superannuation Guarantee (Administration) Act 1992 made by Schedule 1 to the Treasury Laws Amendment (Payday Superannuation) Act 2025 apply under item 182 of that Schedule.

Sourced from the Federal Register of Legislation at legislation.gov.au, © Commonwealth of Australia, licensed under CC BY 4.0. Compilations may have been reformatted.

1Name#

3When this instrument takes effect#

4Authority#

5Determination supersedes previous determination#

7Definitions#

8Meaning of total remuneration#

9Total remuneration#

10Travel tier#

11Remuneration packaging#

12Superannuation#

13Vehicles#

14Vehicle parking#

15Housing assistance for Chief of the Defence Force#

16Application and transitional provisions—general#

Defined terms · 17

Connections

History · 1 version

Key facts

1Name#

3When this instrument takes effect#

4Authority#

5Determination supersedes previous determination#

7Definitions#

8Meaning of total remuneration#

9Total remuneration#

10Travel tier#

11Remuneration packaging#

12Superannuation#

13Vehicles#

14Vehicle parking#

15Housing assistance for Chief of the Defence Force#

16Application and transitional provisions—general#