Administrative Procedures for Award Recipients

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Administrative Procedures for Award Recipients

  1. 1. New Professionalism Administrative Procedures for Award Recipients Administrative Procedures for Award Recipients A copy of these guidelines is provided to the award recipient, the Principal of their base school and the Business Services Manager from the base school for reference. These procedures are also applicable to the Peter Doherty Awards for Excellence in Science and Science Education. These administrative procedures refer to leave, purchasing and financial processing and reporting that arise related to open awards through the New Professionalism program: • Professional Development Grants for Teacher Aides; • Professional Development Grants for Teachers; • Continued Professional Development Scholarships - 3-10 years and Special Education; • Premier's Smart State Teacher Excellence Scholarships; • Premier’s Smart State School Leadership Scholarship; • Westfield Premier’s Educational Scholarships; • Minister's Awards for Teacher Excellence; • Minister’s Awards for Excellence in School Leadership; • Minister’s Awards for Education Futures; and • Regional Innovators Awards. These Administrative Procedures will be more relevant to some of the above awards than to others. What can funds be used for? Expenditure for each category of award should be in accordance with the conditions of entry outlined in the guidelines used for applications, and as outlined in the planned activities in successful applications. • Funds are for the sole use of the award recipient and cannot be used for purposes other than as approved, or for any other employee/s. • Broadly, funds can be used for, but are not limited to, airfares, accommodation, meals, conference fees, course attendance, other fares (eg taxi, train, bus, car hire), reference materials, up-front university fees (excluding HECS/HELP or SFSS) and other expenses related to the professional development or study/research program, in accordance with departmental policies and guidelines. • To avoid incurring a Fringe Benefits Tax (FBT) liability, all equipment purchases costing in excess of $300, with the exception of laptop computers and portable printers designed for use with the laptop, are to be purchased through the school and remain the property of the school. Where an FBT liability arises, this will be payable by the school to DETA. Expenditure must align with the following conditions from the guidelines compiled from each of the categories:
  2. 2. New Professionalism Administrative Procedures for Award Recipients • The Premier’s Smart State Teacher Excellence Scholarship is to cover the costs of study/research/professional development, travel (including international) and expenses related to undertaking the approved professional development activity/ies. These activities may include tertiary level study, time in industry, a sabbatical at a university or a negotiated alternative within Australia or overseas. Up to 60 days TRS funding is available additional to this $20,000 award. • The Minister’s Awards for Teacher Excellence funding will cover the costs of professional development, travel (which may include international travel) and expenses related to undertaking the program as approved in the successful application. These activities may include tertiary level study, time in industry, a sabbatical at a university or a negotiated alternative within Australia or overseas, as well as sharing the knowledge and experience with colleagues and networks. Up to 40 days TRS funding is available additional to this $25,000 award. • The Premier’s Smart State School Leadership Scholarship is to cover the costs of study, professional development, travel and expenses related to undertaking the approved professional development activity/ies. These activities may include tertiary level study, time in industry, a sabbatical at a university, leadership conference/s within Australia or overseas. Up to 60 days TRS funding is available additional to this $20,000 award. • Funding for the Minister’s Awards for Excellence in School Leadership will contribute to the costs of travel and expenses related to undertaking the approved professional development activity/ies. These activities may include, but are not limited to, leadership conference/s, tertiary level study or time in industry. Limited TRS can be utilised for this award but must be drawn from within this $20,000 award budget. • The Minister’s Awards for Education Futures funding of $15,000 per award will contribute to the costs of the research/professional development, limited travel within Australia, any TRS requirements for teacher replacement that may be required to cover limited absence of the award recipient, and expenses related to the program as approved in the successful application. These activities may include - but are not limited to - tertiary level study, time in industry, a sabbatical at a university or a negotiated alternative, as well as sharing the knowledge and experience with colleagues and networks. • Funds for the Westfield Premier’s Educational Scholarship must be used for an overseas study tour. The funds can be used for, but are not limited to, airfares, accommodation, meals, conference fees, course attendance, other fares (eg taxi, train, bus, car hire), reference materials, up-front university fees (excluding HECS/HELP or SFSS1) and other related expenses, in accordance with the department’s international travel policy and guidelines. Up to 60 days TRS funding is available additional to this $24,000 award for state sector recipients only. • Funds for the Continued Professional Development Scholarships (3-10 years) valued at $5,000 each and the Continued Professional Development Scholarships (Special Education) valued at $2,000 each can be used towards the costs of undertaking further tertiary study such as (but not limited to) up-front university fees, equipment, reference materials, residentials and associated travel. Funds cannot be used for HECS/HELP or SFSS and no additional TRS allocation is available. • Funds for the Professional Development Grants for Teachers valued at $1,000 each can only be used for the recipient’s professional development. They cannot be used for HECS/HELP or SFSS payments and no additional TRS allocation is available. 1 As from 2006, HECS is now known as HELP or SFSS.
  3. 3. New Professionalism Administrative Procedures for Award Recipients • The Professional Development Grants for Teacher Aides valued at $1000-$1200 each can only be used for the recipient’s professional development to assist with course registration fees or resources. They cannot be used for HELP or SFSS payments. No additional TRS allocation (or teacher aide equivalent) is available. (Refer to Teacher Aide Replacement section for further detail.) How and when will funds be forwarded? • Award funds will be forwarded to the school or base location of the award recipient through the GAPS process (or journal transfer where applicable) and must be expended in accordance with departmental financial and purchasing policies and guidelines. What is the timeline for spending the funds? • Professional development activities, including travel, must be undertaken between receiving the award and 31 December in the following calendar year i.e. between November 2007 and 31 December 2008. Funds must be expended within this time period. Any remaining funds at the scheduled 31 December completion date must be returned to Professional Development Branch. Travel • These administrative procedures should be used in conjunction with the department’s policy for air travel (domestic and international) when making travel arrangements. Refer to http://education.qld.gov.au/strategic/eppr/finance/fnmpr006/ in the Education Policy and Procedures Repository. • Overseas travel must have Ministerial approval, which should be requested via the relevant regional office. (Overseas travel applications should be lodged at least 10 weeks prior to the intended travel or as soon as possible if less than 10 weeks notice is available.) • Award recipients should note that additional periods of leave - recreation, long service leave, leave without pay - cannot be taken in conjunction with any overseas travel for departmental business unless the business activity is four weeks or more in duration. Refer to the intranet site at http://iwww.qed.qld.gov.au/hr/overseas.html for full details. Can these funds be used for other people or purposes? • Funds are for the sole use of the award recipient and cannot be used for purposes other than as approved, or for any other employee/s. • If the award recipient leaves the employ of this department, remaining funds must be returned to the Professional Development Branch for the New Professionalism program. Teacher Leave • Award recipients applying for Special Leave (Full Pay) should use the Application for Leave form available from http://iwww.qed.qld.gov.au/strategic/eppr/hr/hrmpr007/spapleave.doc (Human Resources intranet site). Schools or Regional/District Offices should also be able to provide these forms.
  4. 4. New Professionalism Administrative Procedures for Award Recipients • If travel is limited to within school vacation periods, the above form is not required but approval for international travel still requires submitting a travel itinerary which is held on file documenting travel during the vacation period. • Additional TRS over and above the value of the award is not available for teachers or school leaders unless stipulated as part of the award category. • If the recipient of any category that has no provision for additional TRS is to be absent in the course of their professional development opportunity and a replacement is required for that time, the TRS for the replacement officer must have been factored into the approved study proposal and budget which formed part of the approval process. Their absence should be recorded as special leave with full-pay or in shorter periods be considered in the same way as an officer absent for a day to attend a meeting, professional development activity or a conference etc. • Claims for TRS in these instances are to be made against the award recipient’s account held and managed by their school administration. Teacher Replacement Scheme (TRS) • The Department of Education, Training and the Arts agrees to grant Special Leave (Full Pay) to recipients of a Premier’s Smart State Teacher Excellence Scholarship, the Premier’s Smart State School Leadership Scholarship, the Minister’s Awards for Teacher Excellence or a Westfield Premier’s Educational Scholarship (state system only) for up to three months (40-60 days) - depending on when the award was granted (NB: changes have occurred in the 2007 program). • To claim the eligible TRS, the recipient’s base school should send an email to the A/Senior Project Officer, Strategy & Performance (wendy.kirby@deta.qld.gov.au), at the end of each term outlining the dates for which they are claiming TRS reimbursement. Payments will be credited to school bank accounts with the next available monthly GAPS payments. Teacher Aide Replacement • From 2007, an amount of $200 has been added to the Professional Development Grants for Teacher Aides to facilitate the release of the teacher aide award recipient from duty for some of their professional development activities, as approved in their application. • If the teacher aide is to be absent from regular duties to undertake their professional development and replaced during that time, the funds for their replacement must have been factored into the approved study proposal and budget. • Their absence should be recorded in the same way as if the officer was attending a one-day meeting, professional development activity or conference. • Claims for teacher aide replacement in these instances are to be made against the award recipient’s account held and managed by their school administration. • If a school decision is made not to replace the released teacher aide, the $200 can be used towards their professional development activities, provided an adjustment is made to the PD activities in their application. The school/award recipient should contact the A/Senior Project Officer, Strategy & Performance to make this amendment. • If funds remain unexpended from the $200 when the award is nearing its completion date, the teacher aide can seek approval to use the remaining funds for other purposes - to fund additional course costs or resources to support their professional development activity. Again,
  5. 5. New Professionalism Administrative Procedures for Award Recipients approval through the Professional Development Branch is required before this can be undertaken.
  6. 6. New Professionalism Administrative Procedures for Award Recipients How can changes be made to the approved professional development plan? Approval must be sought through the Professional Development Branch should a change in the plans be required to the approved professional development plans for all awards unless international travel applies. • Where international travel applies, the department’s ‘warning’ mechanisms advising travellers to divert or alter arrangements to avoid areas considered to be unsafe from time-to-time may necessitate a sudden change in plans for which securing the required approvals would prove difficult. (Refer to http://iwww.qed.qld.gov.au/community/international/travel.html on the department’s EdINFO INTRANET site). • Requests for approval to vary plans must be submitted in writing or by email to the Director, Professional Development Branch, Department of Education, Training and the Arts via the A/Senior Project Officer, Strategy & Performance. Requests should outline the proposed change (eg instead of option A already approved, wish to do option B; or option A has been cancelled - substitute option B instead - which is similar to option A or in accordance with the professional development direction being pursued). It should also include information on the nett effect on the budget (i.e. this will cost $50 more than budgeted but remains within budget). • Selection of award recipients has been based on a number of criteria including how the funds would be used. Consequently, any significant changes may result in cancellation of the grant, which may then be reassigned to another applicant, at the discretion of the Director. What are the financial accountability and reporting requirements? • These awards ARE all subject to audit from time-to-time and appropriate records may be required for inspection during an official audit. This includes the Westfield Premier’s Educational Scholarships, as funding passes from the sponsor through the department’s accounts to the recipient’s school. • Should the award recipient transfer schools (within the same sector) during the term of their award, the funds must be reconciled at the first school and the remaining balance, with a copy of the reconciliation to date, transferred to the new school. A copy should be submitted to the A/Senior Project Officer, Strategy & Performance to maintain data regarding the location of funds. • Should the award recipient leave the employ of this department, remaining funds are to be returned to the Professional Development Branch’s New Professionalism program budget. • Receipts must be obtained for all expenditure. • It is recommended that award recipients take a copy of receipts and other documentation prior to lodgement through the school or the department as a personal safeguard in the event of auditing or the loss of documents eg lost in the post. • Progressive acquittal of funds is required at the following intervals:  31 December annually - as a pre-cursor to the Fringe Benefits Tax end of financial year (on 31 March) for both newly awarded recipients and those recipients with a scheduled 31 December completion date (NIL reports are required if no expenditure has occurred at that time);  31 March annually - fringe benefits tax end of financial year (this report is CRITICAL to departmental financial reporting to the Australian Taxation Office).
  7. 7. New Professionalism Administrative Procedures for Award Recipients • Detailed explanations are provided in the section titled FINANCIAL RECORDS MANAGEMENT FOR SCHOOLS. What final reporting procedures are required at the completion of this professional development? • Award recipients are required to share their professional development outcomes with colleagues and peers at their school and through appropriate networks. This may occur through face-to-face presentations or distribution of papers. • Papers/reports may also be published on the New Professionalism website. NOTE: names of people/schools for photographs will require permission to publish. • On completion of the activities, award recipients are required to write a report on the activities undertaken. • A final report template is available on the New Professionalism website at http://education.qld.gov.au/community/awards/newprofessionalism/. It is planned to offer completion of this report electronically in a similar manner to which electronic surveys are conducted. (Note: use of people’s photographs or names in reports, including names of schools, will require permission for further publishing to occur eg website.) • For award recipients prior to 2007, a copy of this report, the final acquittal of funds (Awards Advice) and a cheque for any unused funds must be forwarded to Professional Development Branch by the scheduled 31 December completion date. • Recipients of major awards - those valued at $15,000 or more - are required to submit the original of their reports DIRECTLY to: Minister for Education and Training and Minister for the Arts Floor 22 - Education House 30 Mary Street, Brisbane Qld 4000 within one calendar month of the scheduled completion date of 31 December. • Recipients of the Westfield Premier’s Educational Scholarship are also required to forward a copy of their completed report and invitations to presentations to: Mr Frank Lowy The Westfield Group c/- Julia Clark Level 24 - 100 William Street East Sydney NSW 2010 and Mr Berel Ginges Ginger Max Pty Ltd c/- Julia Clark Level 24 - 100 William Street East Sydney NSW 2010. • One copy of all reports is to be submitted to the: A/Senior Project Officer, Strategy & Performance Professional Development Branch Department of Education, Training and the Arts PO Box 15033 Brisbane City East Qld 4002
  8. 8. New Professionalism Administrative Procedures for Award Recipients • Recipients will be asked to promote the awards program within their schools and through appropriate networks. Remaining Funds Unexpended funds at the due date for completion of the professional development activity (31 December) must be returned to the New Professionalism project budget. Please forward a cheque, payable to the “Department of Education, Training and the Arts” to: A/Senior Project Officer, Strategy & Performance Professional Development Branch Department of Education, Training and the Arts PO Box 15033, Brisbane City East Q 4002 Alternately arrangements will be made to recover remaining funds from the school through the GAPS process. Attachments Attached you will find: a) A copy of the Awards Advice form (financial acquittal) b) Equipment Purchases declaration c) FRINGE BENEFITS TAX DECLARATION - University Fees d) Application for Leave form For further advice or assistance on these scholarships/grants, please contact the A/Senior Project Officer on telephone 3237 0698, fax 3239 6536 or by e-mail at wendy.kirby@deta.qld.gov.au
  9. 9. New Professionalism Administrative Procedures for Award Recipients FINANCIAL RECORDS MANAGEMENT BY SCHOOLS: The following summarises administrative procedures and the GST and Fringe Benefits Tax (FBT) implications of the awards. a) Receipt of funds These grants are processed through Central Office and the amounts transferred to school accounts DO NOT include GST. As the income and expenditures do not directly reflect transactions of the school, the scholarship and all subsequent expenditures should be posted to the balance sheet to ZAAA*Z** 2A1*. A separate account should be established and suitably named for each scholarship recipient to clearly identify each award recipient e.g. 2A11- Harry Smith Scholarship fund. As no GST is included, the SMS tax code for the receipt will be the default code “B”. The tax code used for subsequent expenditures will depend on the nature of those expenditures, eg 10%, F, or B. b) Access to Funds by Award Recipient The funds provided through these awards are for the sole use of the award recipient and cannot be transferred to any other officer in the event the award recipient transfers or ceases employment etc. Before expenditure occurs the award recipient should discuss the procedures to be followed with their Principal and Business Services Manager. A copy of the successful application should be provided to the school as this outlines the planned activities and estimated expenses to be incurred. Processing of purchases and expenditure is not meant to be complicated but must fit within school and departmental policy and procedures. Senior Finance Officers in Regions will also be able to provide purchasing and financial advice. Where the officer will be undertaking travel as part of their study - and particularly international travel - as many payments as possible should be made prior to departure, including flight costs. c) Booking flights: • Where award recipients will be undertaking international travel, they are required to refer to the “Guidelines for International Travel for Official Purposes” which are available online at http://iwww.qed.qld.gov.au/community/international/travel.html#guidelines. Additional information that may also be useful with organizing international travel can be found at http://www.psier.qld.gov.au/direct/index.shtml. • When booking domestic travel, refer to the department’s policy and guidelines for air travel on the intranet: http://iwww.qed.qld.gov.au/finance/edbuy/travel/travel_index.html • When booking international travel, staff are welcome to use a supplier of their choice as long as the use of this supplier is in line with the department's purchasing policy (e.g. - the supplier offers value for money, there is no conflict of interest etc) • For inquiries regarding travel, please refer to Strategic Procurement on telephone 323 54130.
  10. 10. New Professionalism Administrative Procedures for Award Recipients d) Access to Money: It is recognised that it will not be possible to make some payments prior to travel and the officer will need to be provided with access to funds during the travel period. There are a few options available such as Corporate Credit Card or Debit Card with “cash out” facilities. While the use of traveller’s cheques is not excluded, they are fast becoming a less than preferred means of carrying money while travelling. It is recommended that the Business Services Manager and the award recipient discuss the best options available for accessing money while travelling in the countries concerned with the Queensland Government Banking Centre (ph. 1800 031 218) to ensure the best options are established to reduce any inconvenience as much as possible. If the award recipient is to be provided with a corporate credit card it will be necessary that they complete Purchasing Training to extend their usage options beyond ‘limited usage’ i.e. accommodation and travel related expenses only, which applies where purchasing training has not been completed. The single transaction limit would need to be greater than $1000 and any limit on daily transactions would need to be checked as this can pose a problem when travelling overseas. Corporate credit cards do not provide for “cash out” facilities. Whatever option is used, receipts and full travel expense diary entries are required. e) Expending Funds The awarded funds are to be expended on activities related to professional development for the award recipient. All expenditure must be completed by 31 December in the calendar year following the receipt of the award i.e. awarded in 2007, to be expended by 31 December 2008. Equipment purchases or overseas travel must be in accordance with departmental policies and all relevant approvals gained. Expenses that are not related to professional development activities will be contrary to the conditions of the award and may generate an FBT liability. Invoices can be paid directly by the school or by the award recipients who can seek reimbursement of the expenses incurred. The posting account should be ZAAA*Z** 2A1*. Do not use the normal revenue (4) and expenditure (5) account codes. f) Goods and Services Tax Where expenditure includes GST, the school should claim any applicable input tax credits, including those for fixed assets. Note that this will require altering the default SMS tax code from “B” to “10%”. Where a conference/study tour is overseas, expenditures may not give rise to any GST input tax credit entitlement. GST Exemption - Recipients of the Westfield Premier’s Educational Scholarship should note that no FBT will accrue from expenditure of the scholarship. Schools who have recipients of this scholarship cannot claim GST credits which may result from expenditure of this scholarship. (Extract from http://iwww.qed.qld.gov.au/finance/accounting/tax/01-1203.html)
  11. 11. New Professionalism Administrative Procedures for Award Recipients g) Fringe Benefits Tax The purchase of certain equipment and the payment of HELP or SFSS fees will generate an FBT liability. FBT Exemption - Recipients of the Westfield Premier’s Educational Scholarship should note that no FBT will accrue from expenditure of the scholarship. Schools who have recipients of this scholarship cannot claim GST credits which may result from expenditure of this scholarship. (Extract from http://iwww.qed.qld.gov.au/finance/accounting/tax/01-1203.html) h) Equipment The Australian Taxation Office (ATO) has very strict guidelines with regards to equipment. The ATO has exempted items such as: 1. a mobile phone or a car phone; 2. an item of protective clothing that is required for the employment of the employee; 3. a briefcase; 4. a calculator; 5. an item of computer software for use in the employee's employment; 6. an electronic diary or similar item; 7. a notebook computer, a laptop computer or a similar portable computer; 8. a portable printer designed for use with a notebook computer, a laptop computer or a similar portable computer. Where a piece of equipment other than the items listed above is purchased and its cost is $300 or greater, then generally an FBT liability will accrue. Items such as stand-alone PCs and peripheral computing equipment e.g. printers (not portables), scanners, digital cameras, video cameras, CD burners, MP3s, etc will be subject to FBT#. # If an award recipient “signs away their right to ownership” of the equipment before its acquisition then no FBT on the acquisition will arise. Note though that an FBT liability can arise where an employee is permitted to use employers’ equipment for non-work related purposes (other than those listed above). Where FBT is payable by the Department, this amount needs to be deducted from the award funding as well as the GST-exclusive cost of the item. (See Example - FBT on Equipment on the next page.) The grossed up value of Fringe Benefits will appear on the individual’s annual Statement of Earnings or Payment Summary where the total value of Fringe Benefits is $1000 or greater for the FBT year (1 April to 31 March). Example - FBT on Equipment Scenario: A Premier's Smart State Teacher Excellence Scholarship recipient decides to purchase a digital camera to capture various aspects of their study tour to be included in their final report and to use with presentations to colleagues. The camera costs $990.
  12. 12. New Professionalism Administrative Procedures for Award Recipients This acquisition will give rise to an FBT liability. The calculation of the FBT due is: Where there is no GST in the price (purchased overseas): Price x 1.86916 x 46.5% $990 x 1.86916 x 46.5% FBT liability = $860 Where there is GST in the price (purchased in Australia or if Customs charge GST on return to Australia): Price (including GST) x 2.0647 x 46.5% $990 x 2.0647 x 46.5% FBT liability = $950 Taking into account the GST credit, $990 x 1/11 = $90.00 the net cost is the same. i) Financial Reporting Requirements The Corporate Taxation Unit (CTU) is responsible for the department’s annual Fringe Benefits Tax Return and each year collates details of fringe benefits provided to its employees. As award expenditure can potentially incur an FBT liability, CTU requires recipients or their schools to provide an expenditure report each year until all the funds have been expended or unspent funds have been returned to Professional Development Branch, completing the award account. This report assists CTU to identify fringe benefits, seek employee declarations to access available FBT concessions or exemptions and to calculate the FBT liability. CTU can also alert schools where an FBT liability has not been identified and generally assist in ensuring the funds are spent in accordance with all the relevant departmental policies, scholarship and award guidelines and taxation requirements. CTU will initially contact award recipients’ schools following the announcement of the awards to confirm the reporting requirements. Requests for the expenditure reports (Awards Advice) will be made in December each year and again toward the end of each FBT year in March. Expenditure reports can be submitted at any other time during the year if all the funds have been expended, rather than waiting until the end of the FBT year. Interim reports are acceptable if recipients or their schools wish to confirm sufficient funds have been allowed to cover FBT liabilities. A copy of the expenditure report (Award Advice) has been provided with these procedures but a self- calculating Excel spreadsheet is also available on request from CTU.
  13. 13. New Professionalism Administrative Procedures for Award Recipients j) FBT Liability At the end of the FBT year (31 March annually), FBT liabilities are calculated as part of the annual FBT Return. Where a scholarship/grant recipient has incurred an FBT liability, their school will be invoiced and the amount will be deducted from the school’s bank account as part of the normal end of month sweep process. The FBT liability should then be debited against the scholarship (i.e. use posting account ZAAA*Z** 2A1*) when the invoice is received from the Corporate Taxation Unit. l) FBT Assistance For further advice or assistance on awards, grants and scholarships, the Corporate Taxation Unit can be contacted on 1300 656 380 or by e-mail at TaxHelp.Finance@deta.qld.gov.au
  14. 14. New Professionalism Administrative Procedures for Award Recipients AWARD ADVICE Employee Number Employee Name School/Business Unit Phone Number Email Year awarded Completion due: 31/12/ Name of Award Award Amount (excl gst) $ Expenditure Report – EXCLUDE GST GST Amount Remaining Date Description Incl. Y/ $ $ N Amount of award received (excludes gst) N Comments (a) Other comments: (b) This is a progressive financial report and further expenditure is expected. YES / NO (c) This is the final financial report. All expenditure has been finalised. YES / NO (d) Remaining funds: Are returned to Professional Development Branch by cheque attached. YES / NO Can be recovered through the GAPS process. YES / NO Signed by the Principal: _____________________________ Name (please print): _____________________________ Return to: Corporate Taxation Unit Corporate and Professional Services (CAPS) PO Box 15033, CITY EAST QLD 4002 Fax: 3229 1767 Email: taxhelp.finance@deta.qld.gov.au Copy to: A/Senior Project Officer, Strategy & Performance - fax 3239 6536
  15. 15. New Professionalism Administrative Procedures for Award Recipients AWARD ADVICE (continued) Equipment Purchases * Only complete the recipient details below if forwarding this page separate to the expenditure details. Award Recipient * School * Email address * Name of Award * Year award received ITEM PURCHASED COST Was it purchased Ownership Ownership (excl GST) independently (I) retained by transferred to or through the myself the School school (S)? $ $ $ $ $ $ $ $ $ Return to: Corporate Taxation Unit Corporate and Professional Services (CAPS) PO Box 15033, CITY EAST QLD 4002 Fax: 3229 1767 Email: taxhelp.finance@deta.qld.gov.au
  16. 16. New Professionalism Administrative Procedures for Award Recipients FRINGE BENEFITS TAX DECLARATION - University Fees A number of benefits provided to employees attract a fringe benefit tax payable by the department. In order to assist this unit in determining whether a liability exists and the calculation of the department’s liability, please complete the employee declaration below. Refer to DOEM (FR-01) for further details on fringe benefits. Name of Employer: Queensland State Government Education Queensland School/Business Unit: ____________________________________________ I, _________________________ I.D. number _______________________ declare that: __________________________________________________________________ (show nature of expense, e.g. course fees, union fees, accommodation, air/rail/coach travel) was provided to me by, or on behalf of, my employer during the period 01/04/ _______ to 31/03/ _______, and that the expenses were incurred by me for the following purpose(s): ___________________________________________________________________ ___________________________________________________________________ (Please give sufficient information to demonstrate the extent to which the expenses were incurred by you for the purpose of earning your assessable income, e.g. “undertaking Graduate Certificate in Computer Education or Graduate Diploma in Information Management and Technology to enhance by current skills and knowledge in this field.”) I also declare that the percentage* of those expenses incurred in earning my assessable income was ____________ %. * Percentage deductible under the Income Tax Assessment Act (usually 100%) Signature: _________________________________ Date:       Please return to: Corporate Taxation Unit Education Queensland PO Box 15033 BRISBANE CITY EAST QLD 4002 or fax to 3229 1767.

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