SalaryPlan

Salary Packaging User Guide

University of Ballarat 505327

Salary Packaging CentreTel: 1300 790 140Fax: 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 LeasePlan 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. LeasePlan 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.

CONTENTSCONTENTS

SECTION 1....................................................................................................................................................3INTRODUCTION TO LEASEPLAN AND SALARY PACKAGING...............................................3

1.1 What is salary packaging?........................................................................................................31.2 Who can participate in salary package?...................................................................................41.3 How do you commence salary packaging?..............................................................................41.4 Should I seek independent financial advice?...........................................................................41.5 What can be salary packaged through SalaryPlan?.................................................................41.6 University of Ballarat Provided Benefits (FBT exempt).........................................................41.7 What is LeasePlan’s role in salary packaging?........................................................................51.8 What does it cost to salary package?.......................................................................................51.9 What about GST?.....................................................................................................................61.10 What if I wish to cease one or all of my salary packaging benefit items?...............................61.11 Does the Privacy Act affect your arrangements with LeasePlan?...........................................61.12 Access to the Website and Employee Reporting.....................................................................7

SECTION 2....................................................................................................................................................8DETAILED SALARY PACKAGING BENEFIT INFORMATION...................................................8

2.1 Novated Vehicle Leasing Benefit............................................................................................82.2 Mobile Phone/PDA Benefit...................................................................................................112.3 Exempt or Otherwise Deductible Benefit Items....................................................................12

SAMPLE FORM A......................................................................................................................................13Flexible Remuneration Packaging – Employee Benefit Authority Form...........................................13

SAMPLE FORM B......................................................................................................................................14Flexible Remuneration Packaging – Application for Motor Vehicle Benefit Form...........................14(Novated Lease via LeasePlan)...........................................................................................................14

SAMPLE FORM D......................................................................................................................................15Flexible Remuneration Packaging – Application for Mobile Phone/PDA Benefit Form...................15

SAMPLE FORM E......................................................................................................................................16Flexible Remuneration Packaging – Application for Miscellaneous Benefit Form...........................16

SAMPLE FORM F......................................................................................................................................17Flexible Remuneration Packaging – Cessation of Benefit Form........................................................17

SECTION 1SECTION 1

INTRODUCTION TO LEASEPLAN 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.

LeasePlan began operations in 1988 at our current Melbourne head office and now have offices in, Sydney, Perth, Brisbane, Adelaide and Canberra.

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.

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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 LeasePlan and your employer strongly recommend that any person considering salary packaging seek independent financial advice before entering into an arrangement for packaging.

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1.2 Who can participate in salary package?

Salary packaging is available to all eligible staff who hold a continuing employment contract or fixed term contract of greater than 12 months, and in which the employment contract is equal to or greater than the lease term.Packaging is not available to casual staff, academic visitors or students.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 LeasePlan 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 LeasePlan 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. Fax the signed and completed forms with required supporting documents to LeasePlan.

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 LeasePlan 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 through SalaryPlan?Currently the following items can be undertaken as a salary packaging benefit arrangement:

Motor vehicles via a LeasePlan Novated lease PDA/Electronic diary (excluding iPods) Mobile phones (phone must be primarily for business purposes) Briefcase or similar carry bag (primarily for work related purposes) Airport lounge membership

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 University of Ballarat Provided Benefits (FBT exempt)

The following items can be salary packaged via Payroll Services:

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Payment of the compulsory staff member contributions to superannuation funds;

Payment of additional contributions to superannuation funds; University of Ballarat car parking permit fees; University of Ballarat gym membership.

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1.7 What is LeasePlan’s role in salary packaging?Your employer has appointed LeasePlan to administer employee salary packaging arrangements. In this role LeasePlan 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. LeasePlan will not provide financial or taxation advice. Where employees have financial or taxation inquiries, LeasePlan 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.

LeasePlan 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 LeasePlan 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, LeasePlan will promptly reconcile the employee’s individual packaging account and interim FBT liability position. Where a surplus or deficit exists, LeasePlan 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, LeasePlan will coordinate collections or refunds via your employer’s payroll.

Provide employees access to view the status of their individual packaging accounts.

1.8 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 LeasePlan charges a fee with each benefit item”The annual fees applicable are as follows:

Salary Packaging Administration Fee

per annum (per item)

Salary Packaging Administration Fee per Fortnight (per

item)Novated Lease via LeasePlan $60 $2.31Other packaging benefit items $70 $2.69

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Maximum Fee per year $360

(Please note: These fees are GST excluded and the per pay deduction is based upon a twelve month deduction period, if your benefit is run over a shorter period then this amount will be adjusted accordingly.)

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.

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1.9 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 LeasePlan’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 LeasePlan 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.

1.10 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 F). 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 LeasePlan’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 LeasePlan?

Some of the information that you provide to LeasePlan may be personal or sensitive as defined under the Privacy Act 1988 (Cth). In providing LeasePlan with this information you have consented to LeasePlan 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 www.leaseplan.com.au for further information.

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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.

1.12.1 New Employee Benefit

If you have not yet begun salary packaging please follow the below instructions.

1. Enter your Employers Id. (505327)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.

1.12.2 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 (505327)2. Enter your Employee Id (this is your payroll/salary number; 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 (payroll/salary number), 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.

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SECTION 2SECTION 2DETAILED SALARY PACKAGING BENEFIT INFORMATION

2.1 Novated Vehicle Leasing Benefit

2.2.1 What is a Novated Corporate lease?A Novated Corporate vehicle lease is an arrangement between you, your employer and LeasePlan 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.

Please refer to the Corporate Car Plan user guide on the University of Ballarat’s intranet site for detailed information

2.2.2 What is a Novated Government Car Lease?

The Government Car Plan lease is an arrangement between your employer and LeasePlan, enabling you, the employee to use the vehicle for the term of the lease. All costs associated with financing and operating the vehicle, and applicable FBT liabilities are deducted from your pre-tax income. Under the arrangement, as an eligible employee, you select a vehicle from the list of most Australian manufactured vehicles and some imported vehicles which draw deep Government discounts

Please refer to the Government Car Plan user guide on the University of Ballarat’s intranet site for detailed information

2.2.3 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). 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.

2.2.4 How FBT affects your package costs?When you obtain a vehicle under a novated lease arrangement your employer becomes liable for Car Fringe Benefit Tax. The FBT liability, which your employer

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incurs, is charged back to you as part of your salary deduction. Car FBT is usually calculated using a statutory formula.

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2.2.5 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 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

2.2.6 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 your 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, LeasePlan will calculate the post-tax contribution needed to completely 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.For more information on Novated Leasing please refer to the link below.http://www.leaseplan.com.au/images/File/novated_guide.PDF

2.2.7 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, LeasePlan suggest you utilise Drivers Online (refer LeasePlan’s Novated Leasing User Guide, http://www.leaseplan.com.au/images/File/novated_guide.PDF) to assist you in your decision on selecting the vehicles you would like LeasePlan to quote on.Drivers 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

To salary package a motor vehicle, a staff member needs to take the following steps;

Register with LeasePlan’s Drivers Online website:

Go to: https://drivers.leaseplan.com.au/drivers_online/user/startRegistration.do

Click on: New User (register here) Enter Ballarat customer number – 505327

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Complete steps 2 – 5 with your personal details Once you have submitted your details a workflow email is sent to Ballarat

advising of your request. A Ballarat Representative will than check your eligibility and if eligible

approve your registration (allow one working day). You will then be sent an email from LeasePlan with your UserID and a temporary password.

Note: A limitation with using Drivers Online is you can only have access to one lease option per UserID. If you want to compare vehicles using the two lease options who will need to register twice as a new user.

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Return to: https://drivers.leaseplan.com.au/drivers_online/user/startRegistration.do

Use the User id and temporary password to gain access to Drivers Online Follow the screen instructions to produce an online Package Summary When satisfied with the Package Summary, select the Save & Submit

button.

LeasePlan will email a pre-calculation (quote) to youIf satisfied with quote, sign and fax the quote to payroll/HR, for signing by the Ballarat Representative.These conditions must be signed in the presence of your Manager, and delivery of vehicle will not proceed until these conditions are signed.If leasing the vehicle using the Government CarPlan lease, this is the only document that needs to be signed;If leasing the vehicle using the Corporate CarPlan, the staff member completes a lease application form, signs and returns to LeasePlan by mail or fax. Upon credit approval, formal LeasePlan contracts are sent for signing to the staff member and must be signed in the presence of your Manager, and then returned to LeasePlan;LeasePlan orders vehicle and delivery date arranged with staff member;The SalaryPlan Request for Benefit Letter is forwarded to the staff member for signature and countersigned as approved by University of Ballarat with copy returned to SalaryPlan;

Please Note: Salary deductions commence from the first available pay period; Salary deductions will be backdated to date of delivery where necessary

(eg: when a pay period is missed due to timing of documents and/or payroll deadlines).

If you prefer to speak to a LeasePlan novated leasing representative directly please call 1300 668 572. LeasePlan will need the following information to assist quoting for your vehicle:

Vehicle make and model Options and accessories Estimated total kilometres you will travel each year Number of years for which you would like the lease

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’s leasing arm. (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 LeasePlan salary packaging arm will be automatically alerted and will issue the following addition forms for your completion::

o Flexible Remuneration Packaging – Application for Motor Vehicle Benefit Form (Sample Form B) - This form must be completed and signed by you.

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o 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 1.3 above).

Fax your signed and completed forms to LeasePlan.

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2.2 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 is 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. Employee can also salary package a selected phone plan, including the cost of the mobile phone. A copy of the phone plan is forwarded to SalaryPlan along with the phone bills each month. When establishing the reimbursement benefit you will need to determine the 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 regulations 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.Please Note: Employees cannot salary package a Pre-Paid phone.You also need to be fully aware that LeasePlan or your employer does not insure these items, it is your responsibility to organise insurance if you so desire.

2.2.1 How to commence salary packaging a Mobile Phone/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 LeasePlan signed with the

suppliers original invoice: Flexible Remuneration Packaging – Application for Mobile Phone/PDA

Reimbursement Benefit Form (Sample Form D) - 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 (see Sample Form A) – (refer Section 1.3 above).

Fax your signed and completed forms together with suppliers invoice to LeasePlan.

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2.3 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.

Items that can be salary packaged under this benefit are as follows: Brief case (or similar carry bag) Airport Lounge Membership

Please Note: recent changes to Federal Legislation will limit the sacrifice of these items to one item of each type, per employee, per FBT Year

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 package exempt from FBT cannot be used as a further tax deduction in your annual tax return to the ATO.

When applying for this salary packaging 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 LeasePlan or your employer does not insure these items, it is your responsibility to organise insurance if you so desire.

2.3.1 How to commence salary packaging 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 LeasePlan signed with the

suppliers original invoice:o Flexible Remuneration Packaging – Application for Miscellaneous

Benefit - Reimbursement Form (Sample Form D) - This form must be completed and signed by you.

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o 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 1.3 above).

Fax your signed and completed forms together with suppliers invoice to LeasePlan.

SAMPLE FORM ASAMPLE FORM A

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:      

Employer Name: University of Ballarat Employee’s Payroll Number:      Employee’s Phone No: (   )       Employee’s Mobile Number:      Residential Address:      

Email Address:       Postcode:      End date:      

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 LeasePlan 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 LeasePlan 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 LeasePlan as a consequence of LeasePlan administering my packaging benefits.

6. That I grant my employer and LeasePlan 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 LeasePlan must hold sufficient funds in my salary packaging account to enable my nominated benefit to be paid and that LeasePlan 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 LeasePlan and used for salary packaging benefits.

I also understand and acknowledges that LeasePlan 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

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Return Fax:Return Email:

1300 790 160salaryplan @leaseplan.com.au

Employee’s Signature:       Date:      

Authorised Employer: Name:       Signature:       Date:      

SAMPLE FORM BSAMPLE FORM B

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. 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.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 calculated at the highest FBT rates.

Employee DetailsEmployee: Title: First Name:      Surname:      

Employer Name: University of Ballarat Employee’s Payroll Number:      

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

Number:      

Residential Address:     

Email Address:       Postcode:      Your Payroll Frequency: Monthly Fortnightly Other: (please specify)      

Employee Certification & AuthorizationI hereby acknowledge that I am aware that the Fringe Benefits Tax calculated with my vehicle benefit is based on my Expected Annual Kilometers 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 Kilometers 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 LeasePlan’s administration fees can be deducted from my payroll with this benefit and remitted to LeasePlan.

Vehicle Benefit DetailsLeasePlan 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.

ApprovalEmployee’s Signature:       Date:      

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Return Fax:Return Email:

1300 790 160salaryplan @leaseplan.com.au

SAMPLE FORM DSAMPLE FORM D

Flexible Remuneration Packaging – Application for Mobile Phone/PDA Benefit Form

(Reimbursement)Instructions:This form must be completed and signed to commence your LeasePlan 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 DetailsEmployee: Title: First Name:      Surname:      

Employer Name: University of Ballarat Employee’s Payroll Number:     

Employee Certification & AuthorisationI hereby certify that this mobile phone/PDA benefit is primarily for business use and is the sole mobile phone/PDA benefit I have received during the current FBT year.I also certify this mobile phone/PDA 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 LeasePlan’s administration fees can be deducted from my payroll with this benefit and remitted to LeasePlan.

Mobile Phone/PDA Benefit DetailsPhone/PDA Supplier Name:(as per attached invoice)       Cost of Phone/PDA

(GST Included): $     

Cost of monthly phone plan      Mobile Contract Term       months

Mobile Contract Start Date:      /     /      Mobile Contract End Date:      /     /     

Your Banks Detailsfor payments purposes: BSB No. (6 digits):       Account No. (9 digits)      

Account Name:      

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

Approval

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Return Fax:Return Email:

1300 790 160 salaryplan @leaseplan.com.au

Employee’s Signature:       Date:      

SAMPLE FORM ESAMPLE FORM E

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.Payroll deductions for this benefit will commence on your nominated start date and cease upon your nominated end date.You must also supply a copy of the tax 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: briefcase, and cost of airport lounge membership.

Employee DetailsEmployee: Title: First Name:      Surname:      

Employer Name: University of Ballarat Employee’s Payroll Number:      

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

Number:      

Employee Certification & AuthorisationI hereby certify that the item subject to this benefit is business 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 LeasePlan’s administration fees can be deducted from my payroll with this benefit and remitted to LeasePlan.

Benefit Details

Item Supplier Name:(as per attached invoice)       Cost of Item

(GST Included): $     

Describe the benefit item to be packaged(i.e. airport lounge membership) :      

Number of months for reimbursement:      Months Contribution

Start Date:      /     /     ContributionEnd Date:      /     /     

Your Banks Detailsfor payments purposes: BSB No. (6 digits):       Account No. (9 digits)      

Account Name:

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

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Return Fax:Return Email:

1300 790 160 salaryplan @leaseplan.com.au

ApprovalEmployee’s Signature:       Date:      

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SAMPLE FORM FSAMPLE FORM F

Flexible Remuneration Packaging – Cessation of Benefit FormInstructions:This form is to be submitted if you wish to discontinue any benefit selected prior to the end date originally notified when the benefit was selected,LeasePlan 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 DetailsEmployee: Title: First Name:      Surname:      Employer Name: University of Ballarat Employee’s Payroll Number:     Employee’s Phone No:(   )       Employee’s Mobile Number:     Email Address:      

Employee Certification & AuthorisationPlease 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 Type Date Benefit to be Ceased     /      /          /      /          /      /     

Please note: If terminating a motor vehicle, please advise the final odometer reading and other details below

Declaration Motor Vehicle 1Registration Number:       Final Odometer

Reading:       km’s Date ofReading:

     /      /     

I declare that the vehicle above was unavailable for my useduring the dates nominated. (inclusive).

     /     /           /      /      No of days:      

Declaration Motor Vehicle 2Registration Number:       Final Odometer

Reading:       km’s Date ofReading:

     /      /     

I declare that the vehicle above was unavailable for my useduring the dates nominated. (inclusive).

     /     /           /      /      No of days:      

ApprovalEmployee’s Signature:       Date:      

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Return Fax:Return Email:

1300 790 160 salaryplan @leaseplan.com.au