Each Senator and Member is paid an electorate allowance.1
The taxation requirements relating to electorate allowance is a matter between the Australian Taxation Office and the Senator or Member.
The Australian Taxation Office has issued a ruling on what may be claimed as an exemption for income tax purposes.2 Senators and Members should contact the Australian Taxation Office for details.
The amount of electorate allowance is the same for all Senators, but varies with the size of the electorate for Members. Since 1 May 2009, the annual electorate allowance for Senators has been $32,000 and the rates for Members are as follows:3
|Electorate Size||Electorate Allowance|
|Electorates of less than 2,000km2||$32,000|
|Electorates of 2,000km2 to 4,999km2||$38,000|
|Electorates of 5,000km2 or more||$46,000|
The House Departments are responsible for paying salary and electorate allowance monthly to Senators and Members. Any queries relating to salary and electorate allowance should be referred to the relevant House Department. Contact details of the House Departments are available on the Senators and Members Portal on the Extended Parliamentary Network.Where a Senator or Member elects not to be provided with a private-plated vehicle, they will be paid an additional electorate allowance of $19,500 per annum in lieu of the private-plated vehicle to meet the costs of transport within and for the service of the electorate. Transport within and for the service of the electorate includes transport provided by commercial providers such as taxis, regulated ride-sharing services, hire cars and public transport (for example buses, trains, trams and ferries). Additional electorate allowance cannot be used to lease private motor vehicles.4
1 Clauses 2.1‑2.3 of Remuneration Tribunal Determination 2012/04.
2 Taxation Ruling 1999/10.
3 Clauses 2.1‑2.3 of Remuneration Tribunal Determination 2012/04.
4 Clauses 6.9‑6.11 of Remuneration Tribunal Determination 2012/04.