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Civil Service Association of Western Australia Incorporated v Department of Education

[2025] WAIRC 01008 Single Commissioner (WAIRC) 2025-12-19 File: P 17/2024
Source
Commissioner Emmanuel
Not yet cited by other cases
Applicant: Civil Service Association of Western Australia Incorporated
Respondent: Department of Education

Ratio

The Commission, by consent of the parties, varied the Department of Education (Residential College Supervisors) Award 2005 to replace the outdated 1976 Public Service Arbitrator methodology for adjusting travelling allowances with a new mechanism pegged to Australian Taxation Office Taxation Determination 2025/4 (ATO TD) rates, with annual review and adjustment by the Government Sector Labour Relations division.

Outcome

For applicant granted

Authority signal

Not yet cited by other cases Signal-weighted score: 0.0
Derived from how later decisions have treated this case. Dark green = leading authority, green = positively treated, grey = neutral or sparse data, amber = caution, red = treated negatively.

Key facts · 10

  • CSA filed application on 12 June 2024 to amend Schedule D allowances in the Department of Education (Residential College Supervisors) Award 2005
  • GSLR objected on basis that the 1976 Public Service Arbitrator methodology was no longer fit for purpose
  • Parties attended scheduling conferences on 27 August and 30 October 2024
  • GSLR agreed to develop alternative proposal to replace existing methodology
  • On 18 November 2025, parties confirmed agreement on revised methodology and sought determination on the papers
  • New methodology links allowances to ATO TD 2025/4 'reasonable amounts' for domestic travel expenses
  • GSLR to issue annual circular updating allowances in accordance with ATO TD movements
  • If ATO TD rates reduced in any year, previous year's rates continue to apply
  • Timeframe for updating allowances: within two weeks of ATO publishing revised TD, GSLR must provide CSA with revised circular
  • Updated rates to take effect from 1 July following circular's issue

Factors

For
  • Parties reached agreement on revised methodology after negotiation
  • New methodology provides transparent, objective basis for updating allowances linked to ATO taxation determinations
  • Removes reliance on outdated 1976 decision
  • Maintains floor (previous year's rates continue if ATO rates reduced)
  • Provides clear procedure for annual updating with defined timeframe
  • Dispute resolution mechanism for unforeseen changes to ATO TD
Against

Concept tags · 4

[P]Award (WA state system) [P]Award variation [S]Public sector matter (general WAIRC jurisdiction post-PSAB) [S]Senior public servant

Principles · 3

articulates para ?
Award allowances for travel expenses should be pegged to objective, regularly updated taxation determinations rather than methodology from historical arbitration decisions.
articulates para ?
Where ATO TD rates are reduced in any year, the previous year's rates will continue to apply until higher rates are prescribed in a subsequent ATO TD, providing protection against downward adjustment.
articulates para ?
Where a change to the ATO TD is not contemplated by the agreed methodology, the parties must meet to discuss and resolve the matter within a reasonable time; if unresolved, either party may refer the dispute to WAIRC as an industrial matter.
Archived text (4050 words)
DEPARTMENT OF EDUCATION (RESIDENTIAL COLLEGE SUPERVISORS) AWARD 2005 WESTERN AUSTRALIAN INDUSTRIAL RELATIONS COMMISSION PARTIES Civil Service Association of Western Australia Incorporated APPLICANT -v- Department of Education RESPONDENT CORAM Commissioner T Emmanuel DATE Friday, 19 December 2025 FILE NO/S P 17 OF 2024 CITATION NO. 2025 WAIRC 01008 Result Award varied Representation Applicant Ms K Boey (of counsel) Respondent Ms J Broderick (as agent) Order WHEREAS this is an application to vary an award under s 40 of the Industrial Relations Act 1979 (WA); AND WHEREAS the Civil Service Association of Western Australia Incorporated (CSA) filed an application on 12 June 2024 seeking to amend the allowances in Schedule D – Travelling, Transfer and Relieving Allowance of the Department of Education (Residential College Supervisors) Award 2005; AND WHEREAS on 9 July 2024, the Government Sector Labour Relations (GSLR) division of the then Department of Energy, Mines, Industry Regulation and Safety, as agent, filed its response objecting to the application on the basis that the methodology the CSA relied on (currently contained in a 1976 Public Service Arbitrator decision) is no longer fit for purpose; AND WHEREAS on 27 August and 30 October 2024, the parties attended scheduling conferences; AND WHEREAS the GSLR agreed to develop an alternative proposal to replace the existing methodology for updating the allowances under Schedule D; AND WHEREAS on 18 November 2025, the CSA emailed Commissioner Emmanuel’s chambers to confirm that the parties have reached agreement on the revised methodology, providing the Commission with a copy of the agreed replacement clauses and revised Travelling Allowance Methodology, and the parties wish to vary the Department of Education (Residential College Supervisors) Award 2005 accordingly; AND WHEREAS the parties ask the Commission to determine application P 17 of 2024 on the papers; AND HAVING heard from Ms K Boey (of counsel) on behalf of the applicant and Ms J Broderick (as agent) on behalf of the respondent; NOW THEREFORE, the Commission, pursuant to the powers conferred under the Industrial Relations Act 1979 (WA), orders by consent – THAT Schedules 1 – 3 as annexed to this order replace the documents filed on 12 June 2024 and clause 27 and Schedule D of the Department of Education (Residential College Supervisors) Award 2005 are varied in accordance with Schedules 1 – 2; THAT Schedule 3 as annexed to this order sets out the mechanism for future adjustments to the allowances in Schedule D of the Department of Education (Residential College Supervisors) Award 2005; but does not itself form part of the Department of Education (Residential College Supervisors) Award 2005; THAT Clauses 23 and 26 of the Department of Education (Residential College Supervisors) Award 2005 are varied in accordance with Schedules 4 – 5 as annexed to this order; and THAT the amended rates in Schedule D of the Department of Education (Residential College Supervisors) Award 2005 apply from the first pay period commencing on or after the date of this order. Commissioner T Emmanuel SCHEDULE 1 1. Delete Clause 27 and insert the following in lieu thereof: 27. - TRAVELLING ALLOWANCE An employee who travels on official business approved by the Employer is entitled to reasonable accommodation, meal and incidental expenses on the following basis: When a trip involves an overnight stay away from headquarters and the employee is supplied with accommodation and meals free of charge, they are entitled to the rate in Column A, Item (1) of Schedule D. - Travelling, Transfer and Relieving Allowance of this Award for incidental expenses. Where only some of an employee’s meals are supplied, they are entitled to the rate in Column A, Item (1), and the applicable rate in Column A, Item (8) for each meal that is not supplied. When a trip involves an overnight stay away from headquarters and the employee is fully responsible for their own accommodation, meals and incidental expenses: where a hotel, motel, serviced apartment or short-term rental accommodation is used, the employee is entitled to the applicable rate in Column A, Items (2) to (6) of Schedule D. - Travelling, Transfer and Relieving Allowance of this Award for incidental, meal and accommodation expenses; or where accommodation other than that listed in clauses 27(2)(a) is used, the employee is entitled to the rate in Column A, Item (7) of Schedule D. - Travelling, Transfer and Relieving Allowance of this Award for incidental and meal expenses. When a trip involves an overnight stay away from headquarters and the employee is supplied with accommodation only free of charge, they are entitled to the rate prescribed in Column A, Item (7) of Schedule D. - Travelling, Transfer and Relieving Allowance of this Award for incidental and meal expenses. When an employee is required to travel on official business to or from a place outside a radius of fifty (50) kilometres from the employee's headquarters, and the trip does not involve an overnight stay, the employee is entitled to: the rate in Column A, Item (1) of Schedule D. - Travelling, Transfer and Relieving Allowance of this Award for incidental expenses; and the applicable rate in Column A, Item (8) of Schedule D. - Travelling, Transfer and Relieving Allowance of this Award for meal expenses, on a pro rata basis, according to the meals the employee would ordinarily consume during the relevant times they are travelling. Where an employee departs from headquarters before 8.00 am and does not arrive back at headquarters until after 11.00 pm on the same day, subclause (4) does not apply. Instead, employees are entitled to the applicable rate in Column A, Items (2) to (6) of Schedule D. - Travelling, Transfer and Relieving Allowance of this Award. When it can be shown to the satisfaction of the Employer by the production of receipts that the rates in Schedule D. - Travelling, Transfer and Relieving Allowance of this Award do not cover an employee's reasonable expenses for a whole trip, the employee will be reimbursed the excess expenditure. In addition to the rates contained in Schedule D. - Travelling, Transfer and Relieving Allowance of this Award, an employee will, on the production of receipts, be reimbursed reasonable incidental expenses, including train, bus and taxi or ride share fares, official telephone calls, laundry and dry-cleaning expenses. Where, due to an employee’s lack of proximity to an airport or train station, overnight accommodation is required before commencing official business travel on early morning transport, the employee will be supplied with accommodation at no charge. The payment of allowances under this clause will not be suspended should an employee become ill while travelling, provided leave for the period of such illness is approved in accordance with Clause 26. - Sick Leave of this Award, and the employee continues to incur accommodation, meal and incidental expenses. Where an employee is entitled to an allowance under this clause, the employee may request that the allowance be paid: as a lump sum for the entire period of official travel; and in advance of the employee travelling. The Employer must give reasonable consideration to the employee’s request and advise the employee of its decision before the official business travel commences. Where an employee is relieving at or temporarily transferred to a place within a radius of fifty (50) kilometres from their headquarters and they are directed to travel on official business within that area, making them absent from their temporary headquarters over the usual midday meal period (12:00 pm – 2:00 pm), the employee is entitled to the rate prescribed in Column A, Item (9) of Schedule D. - Travelling, Transfer and Relieving Allowance of this Award for a midday meal, provided that: travel is not a normal requirement of the employee's duties, and it is not within the suburb in which the employee resides; and the employee's total reimbursement under this subclause for any one pay period does not exceed the amount prescribed by Item (10) of Schedule D. - Travelling, Transfer and Relieving Allowance of this Award. The allowances under Schedule D. - Travelling, Transfer and Relieving Allowance of this Award reflect the ‘reasonable amounts’ specified in Tables 3 and 4 of the Australian Taxation Office Taxation Determination 2025/4 (ATO TD). The Executive Director, Government Sector Labour Relations of the Department of Local Government, Industry Regulation and Safety will issue an annual circular to update the allowances under Schedule D. - Travelling, Transfer and Relieving Allowance of this Award in accordance with movements in the ATO TD. If the rates in the ATO TD are reduced in any year, the previous year’s rates will continue to apply until higher rates are prescribed in a subsequent ATO TD. SCHEDULE 2 2. Delete Schedule D and insert the following in lieu thereof: SCHEDULE D – TRAVELLING, TRANSFER AND RELIEVING ALLOWANCE ITEM : COLUMN C DAILY RATE EMPLOYEES WITHOUT DEPENDENTS RELIEVING ALLOWANCE FOR PERIOD IN EXCESS OF 42 DAYS (CLAUSE 23(2)(b)) ALLOWANCE TO MEET INCIDENTAL EXPENSES ONLY (CLAUSES 27(1) AND 27(4)) ACCOMMODATION INVOLVING AN OVERNIGHT STAY WHERE FOOD AND ACCOMMODATION IS NOT PROVIDED (CLAUSES 27(2)(a) AND 27(5)) (2) : $161.70 (3) : $142.40 $146.70 (4) : $142.40 $158.40 $151.70 $169.40 $147.40 $163.70 $169.55 (5) Interstate – Capital City $172.40 $161.70 $143.70 $159.05 $155.40 $171.05 $151.70 (6) : $142.40 ALLOWANCE TO MEET INCIDENTAL AND MEAL EXPENSES (CLAUSES 27(2)(b) AND 27(3)) ALLOWANCE TO MEET MEAL EXPENSES ONLY (CLAUSE 27(4)) MIDDAY MEAL (CLAUSE 27(11)) SCHEDULE 3 New methodology for setting the Allowances under Schedule D of the Department of Education (Residential College Supervisors) Award 2005 (Award) Definitions For the purpose of this methodology, the following definitions apply: “ATO TD” means the Australian Taxation Office Taxation Determination 2025/4 or its replacement. “Table 3” means the table in the ATO TD containing the reasonable amounts for “domestic travel expenses for employees with an annual salary of $263,851 or more” or its replacement. “Table 4” means the table in the ATO TD containing the reasonable amounts for “domestic travel expenses for high-cost country centres accommodation expenses” or its replacement. “Award locations” means one of the localities prescribed under Items (3) or (4) of Schedule D of the Award. Methodology The Allowances under Schedule D of the Award will be updated annually to reflect the reasonable amounts in Tables 3 and 4 of the ATO TD. In some instances, minor variations to the ATO TD may be required, which are summarised below. Particulars and Item – Schedule D Rules Column A Allowance to meet incidental expenses only (Schedule D – Item (1)) As of the date of this methodology, the incidentals rate in Table 3 of the ATO TD is the same for all locations. If the ATO sets a different incidental rate for the places listed in Table 3, then the relevant rate will apply. Accommodation involving an overnight stay where incidentals, food and accommodation is not provided (Schedule D – Items (2) – (6)) The allowances in Items (2) to (6) should align with the Daily Total rate for the corresponding location in Table 3 of the ATO TD. This total includes accommodation, food and drinks and incidentals. For Award locations that are not included in Table 3, the following rules apply: Localities South of 260 South Latitude (Item (3)): the “All Country Centres” Daily Total in Table 3 should be used for Item (3) unless a town located south of Shark Bay has an accommodation rate in Table 4 that is higher than the “All Country Centres” accommodation rate in Table 3. If a location has a higher accommodation rate than the “All Country Centres” accommodation rate, the town can be added to Schedule I under Item (3) with the allowance calculated as follows: applicable accommodation rate (Table 4) + applicable food and drink rate (Table 3) + applicable incidental rate (Table 3). Localities North of 260 South Latitude (Item (4)): the “All Country Centres” Daily Total in Table 3 should be used for Item (4) unless a town located north of Shark Bay has an accommodation rate in Table 4 that is higher than the “All Country Centres” accommodation rate in Table 3. If a location has a higher accommodation rate than the “All Country Centres” accommodation rate, the town can be added to Schedule I under Item (4) with the allowance calculated as follows: applicable accommodation rate (Table 4) + applicable food and drink rate (Table 3) + applicable incidental rate (Table 3). Interstate localities other than Capital cities (Item (6)): the “All Country Centres” Daily Total in Table 3 should be used for Item (6). Allowance to meet incidental and meal expenses (Item (7)) As of the date of this methodology, the incidentals and food and drink rates in Table 3 of the ATO TD are the same for all locations. Therefore, Item (7) should be set as the combined total of these rates as listed in Table 3. If the ATO sets different incidentals and food and drink rates for regional areas, then the relevant rates will apply. Allowance to meet meal expenses only (Item (8)) As of the date of this letter, the food and drink rates in Table 3 of the ATO TD are the same for all locations. If the ATO sets different food and drink rates for the places listed in Table 3, then the relevant rates will apply. Midday meal (Item (9) and (10)) The midday meal under Item (9) should be calculated by multiplying the lunch allowance under Item (8) by 38.96% and rounding to the nearest 5 cents. The maximum rate per pay period under Item (10) should be calculated by multiplying Item (9) by 5 and rounding to the nearest 5 cents. Column B Accommodation involving an overnight stay where incidentals, food and accommodation is not provided (Items (2) – (6)) The daily rate under Column B should be calculated by multiplying the rates in Column A by 0.5 and rounding to the nearest 5 cents. Column C Accommodation involving an overnight stay where incidentals, food and accommodation is not provided (Items (2) – (6)) The daily rate under Column C should be calculated by multiplying the rates in Column A by 0.33331 and rounding to the nearest 5 cents. If the rates in Tables 3 or 4 of the ATO TD are reduced in any year, the previous year’s rates will continue to apply until higher rates are prescribed in a subsequent ATO TD. This methodology replaces the current method for increasing the Allowances, which was confirmed in a 1976 Public Service Arbitrator decision. Process for managing new or removed locations under Table 4 of the Taxation Determination The list of “high-cost country centres” in Table 4 of the ATO TD may be reviewed annually by the ATO, with locations either added or removed. If an Award location is removed from Table 4, the rates in Schedule I will be updated using the applicable “All Country Centres” rate from Table 3 of the ATO TD unless this would reduce the allowance. In such cases, the previous rate will be retained until surpassed by the “All Country Centres” rate. If a new location is added to Table 4 and it is not already an Award location, it will be added to Schedule I unless the rate in Table 4 is lower than the “All Country Centres” rate in Table 3. For example, under the 2024 ATO TD, the daily rate for Albany (which is a high-cost country centre under Table 4) is $14 lower than the “All Country Centres” rate. Therefore, there is no specific Albany rate, and employees travelling to that location are entitled to the rate under Item (3). Using the allowance While the food and drink rates in the ATO TD are divided into separate amounts for breakfast, lunch and dinner, an employee can use the total daily allowance to purchase groceries while travelling rather than purchasing three separate meals. Employees are not required to provide receipts for their meal purchases unless they are seeking reimbursement for excess expenses under clause 27(6) of the Award. Timeframe for updating the allowances Within two weeks of the ATO publishing a revised ATO TD, GSLR must provide the CSA with a revised circular detailing the increased travel allowance rates. GSLR will issue the revised circular once agreed upon by both parties. The updated rates will take effect from 1 July of the year the TD is published by the ATO, following the circular’s issue. Changes to ATO TD and dispute resolution If there is a change to the ATO TD that is not contemplated by this methodology, the parties must meet to discuss and resolve the matter within a reasonable time. If the matter cannot be resolved between the parties, either party may refer the dispute to the Western Australian Industrial Relations Commission as an industrial matter. SCHEDULE 4 3. Delete Clause 26 and insert the following in lieu thereof: 26. - TRANSFER ALLOWANCE Subject to subclauses (2) and (5) of this clause, an employee who is transferred to a new locality in the public interest, or in the ordinary course of promotion or transfer, or on account of illness due to causes over which the employee has no control, will be paid at the rates prescribed in Column A, Item (2), (3) or (4) of Schedule D. - Travelling, Transfer and Relieving Allowance of this Award for a period of 14 days after arrival at new headquarters within Western Australia or Column A, Item (5) or (6) of Schedule D. - Travelling, Transfer and Relieving Allowance of this Award for a period of 21 days after arrival at a new headquarters in another State of Australia: Provided that if an employee is required to travel on official business during the said periods, such period will be extended by the time spent in travelling. Under no circumstances, however, shall the provisions of this subclause operate concurrently with those of Clause 27. - Travelling Allowance of this Award to permit an employee to be paid allowances in respect of both travelling and transfer expenses for the same period. Prior to the payment of an allowance specified in subclause (1) of this clause, the Employer will: Require the employee to certify that permanent accommodation has not been arranged or is not available from the date of transfer. Where permanent accommodation is immediately available, no allowance is payable; and Require the employee to advise the Employer that should permanent accommodation be arranged or become available within the prescribed allowance periods, the employee will refund the pro rata amount of the allowance for that period the occupancy in permanent accommodation takes place prior to the completion of the prescribed allowance periods. Provided also that should an occupancy date which falls within the specified allowance periods be notified to the Employer prior to the employee's transfer, the payment of a pro rata amount of the allowance should be made in lieu of the full amount. If an employee is unable to obtain reasonable accommodation for the transfer of their home within the prescribed period referred to in subclause (1), and the Employer is satisfied that the employee has taken all possible steps to secure reasonable accommodation, the employee will, after the expiration of the prescribed period in subclause (1), be paid the rates in Column B, Items (2), (3), (4), (5) or (6) of Schedule D. - Travelling, Transfer and Relieving Allowance of this Award as the case may require, until such time as the employee has secured reasonable accommodation: Provided that the period of reimbursement under this subclause will not exceed 77 days without the approval of the Employer. An employee who is transferred to Employer accommodation will not be entitled to reimbursement under this clause unless their entry into Employer accommodation is delayed through circumstances beyond the employee’s control, in which case they will be paid in accordance with the rates prescribed by Column B, Items (2), (3), (4), (5) or (6) of Schedule D. - Travelling, Transfer and Relieving Allowance of this Award as the case may require, until such time as the employee has secured reasonable accommodation, provided that: the period of reimbursement under this subclause will not exceed 77 days without the approval of the Employer; and if any costs are incurred under subclause (2) of Clause 20. – Disturbance Allowance of this Award, they will be reimbursed by the Employer. When it can be shown by the production of receipts or other evidence that an allowance payable under this clause would be insufficient to meet reasonable additional costs incurred by an employee on transfer, an appropriate rate of reimbursement shall be determined by the Employer. SCHEDULE 5 4. Delete Clause 23 and insert the following in lieu thereof: 23. - RELIEVING ALLOWANCE An employee who is required to take up duty away from headquarters on relief duty or to perform special duty, and necessarily resides temporarily away from the employee's usual place of residence will be reimbursed reasonable expenses on the following basis:- (1) Where the employee: (a) is supplied with accommodation and meals free of charge, or (b) is accommodated at a government institution, hostel or similar establishment and supplied with meals, they are entitled to the rates in Column A, Item (1) of Schedule D. - Travelling, Transfer and Relieving Allowance of this Award. (2) Where employees are fully responsible for their own accommodation, meals and incidental expenses and hotel, motel, serviced apartment or short-term rental accommodation is utilised:- (a) For the first forty-two (42) days after arrival at the new locality, the employee is entitled to the rates in Column A, Items (2) to (6) of Schedule D. - Travelling, Transfer and Relieving Allowance of this Award. (b) For periods in excess of forty-two (42) days after arrival in the new locality, employees with dependants are entitled to the rates in Column B, Items (2) to (6) of Schedule D. - Travelling, Transfer and Relieving Allowance of this Award, and employees without dependants are entitled to the rates in Column C, Items (2) to (6) of Schedule D. - Travelling, Transfer and Relieving Allowance of this Award. (c) The period of reimbursement under this subclause will not exceed forty-nine (49) days without the approval of the Employer. (3) Where employees are fully responsible for their own accommodation, meal and incidental expenses and accommodation other than that listed in subclause (2) is utilised, employees are entitled to the rates in Column A, Item (7) of Schedule D. - Travelling, Transfer and Relieving Allowance of this Award. (4) Reimbursement of expenses will not be suspended should an employee become ill whilst on relief duty, provided leave for the period of such illness is approved in accordance with the provisions of Clause 31. – Sick Leave of this Award and the employee continues to incur accommodation, meal and incidental expenses. (5) When an employee who is required to relieve or perform special duties in accordance with the preamble of this clause is authorised by the Employer to travel to the new locality in the employee's own motor vehicle, reimbursement for the return journey will be as follows:- (a) Where the employee will be required to supply and maintain a motor vehicle as a condition of employment for the period of the relieving or special duties, they will be entitled to the appropriate rate prescribed by subclause (2) of Clause 22. - Motor Vehicle Allowance of this Award. (b) Where the employee will not be required to maintain a motor vehicle for the performance of the relieving or special duties reimbursement will be on the basis of one half (½) of the appropriate rate prescribed by subclause (4) of Clause 22. - Motor Vehicle Allowance of this Award. Provided that the maximum amount of reimbursement shall not exceed the cost of the fare by public conveyance which otherwise would be utilised for such return journey. (6) Where it can be shown by the production of receipts or other evidence that an allowance payable under this clause would be insufficient to meet reasonable additional costs incurred, an appropriate rate of reimbursement will be determined by the Employer. (7) The provisions of Clause 27. - Travelling Allowance of this Award will not operate concurrently with the provisions of this clause to permit an employee to be paid allowances in respect of both travelling and relieving expenses for the same period.