Department of Education

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Housing and Transport

Housing and TransportGeneral InformationHousing ‹ Salary packaging GROH rent

Salary packaging GROH rent

As a further incentive for our country teachers, the Department is offering the opportunity to salary package GROH Rent.

Employees choosing to take this offer would pay their rent using pre tax income thereby reducing their gross income and its associated tax.

To be eligible to Salary Package GROH Rent you must meet the following criteria:

  1. You must be currently renting GROH accommodation through the Department of Education and;
  2. Your usual place of employment is in an ATO defined remote location and;
  3. The locality in which you are renting must be considered remote as defined under the Australian Taxation Office (ATO) current Fringe Benefits Tax (FBT) provisions. That being, a location will be considered in a remote area where it is at least 40 kilometres from a town with a census population of 14,000 or at least 100 kilometres from a town with census population of 130,000 or more. Population figures are based on the 1981 Census and this means staff residing and working in any location 40 kilometres, or more, from Albany, Bunbury and Geraldton or 100 kilometres, or more, from Perth are eligible.

The Departments offer to Salary Package GROH rent is subject to the following provisions:

  1. The salary packaging of GROH rent in its current form continues to comply consistently with the rules and guidelines determined by the Australian Taxation Office (ATO).
  2. There is no FBT liability to the Department.
    Note: Currently there is no FBT liability for either the Department or its employees.
  3. The Department is not required to use a remuneration administration service for which there is a cost and on this basis the Department will provide this service internally at no charge to the employee. However, if a service provider is utilised all associated costs will be borne by the employee.
  4. It is the employee's responsibility to seek appropriate financial advice regarding any financial implications this offer may have on their existing packaging arrangements or taxation situation.
  5. A maximum of 100% (inclusive of GROH rent) of an employee's substantive, annual, base salary may be packaged.
  6. This agreement will take effect on and from the beginning of the first full pay period after the date of receipt of the agreement from the employee. No benefit under the agreement will be backdated.
  7. A change in eligible GROH accommodation, including within the same or in another eligible locality, will be considered as subject of the initial agreement.
  8. Changes to the rent charged will automatically adjust the amount packaged unless advised otherwise.
  9. Should an employee remain a tenant of eligible GROH accommodation during a period of unpaid Parental leave this agreement will re-apply upon resumption of duties.
  10. This agreement will terminate when an employee relocates to a location in which this benefit does not apply and/or is no longer a tenant of eligible GROH accommodation.
  11. Either party may elect to withdraw from the agreement by giving the other at least 14 calendar days notice in writing.

To determine your eligibility please consult the Salary Packaging Town Eligibility List. If you wish to take up this offer please compete and forward an Agreement to Salary Package GROH Rent form.

Salary packaging GROH rent

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