Financial Services

Payments to individuals

Further information

Accounts payable forms

Follow these guidelines if you are responsible for making payments to individuals.

How to pay an individual

The first thing you should determine is whether you send your request for payment to Human Resources or Financial Services.

Detailed information about paying individuals

Forms when paying individuals (excluding reimbursements and cash advances)

Per diem payment [PDF, 45.0 KB]
Updated 12 Oct 2012


 
One-off payment [PDF, 48.4 KB]
Updated 12 Oct 2012


One-off payment [RTF, 250.9 KB]
Updated 12 Oct 2012


 

Detailed information for making per diem payments to staff members:

Staff will be paid per diem allowances when they are on approved official University business, conferences and study tours. The maximum allowances available for payment shall not be greater than those prescribed either in the UWA Staff Agreement 2010 (Schedule D) for general staff members, or the Australian Tax Office (ATO) determination TD 2009/15 for academic staff members. Actual expenditure incurred by the staff member when travelling cannot be claimed as an allowable deduction when a per diem allowance is paid.

Lower minimum rates may be set by Executive Deans and Heads of Department, taking into consideration the funding available within the faculty/department.

Please also note the following:

  • The rates specified in these documents can be referred to when ascertaining a reasonable allowance amount to pay visitors of the University.
  • Reasonable allowances for travel overseas by general staff are not covered by the UWA Staff Agreement 2010. Departments can refer to the rates specified by TD 2009/15 where a general staff member is travelling overseas.
  • Reasonable allowances specified by TD 2009/15 for overseas travel do not include a component for accommodation. Taxpayers must still obtain written evidence for accommodation expenses. A travel record must also be kept if the overseas travel involves being away from the taxpayer's ordinary residence for more than six consecutive nights.

Reasonable allowances specified by TD 2009/15 for overseas travel are quoted in the domestic currency of the country. Instructions on converting this to an Australian dollar equivalent have been provided within PeopleSoft, see Market rates.

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Payments to entities

As a result of revisions to the taxation system, namely PAYG and GST,  it is necessary to clarify the changes on how a payment for services is treated and by UWA Financial Services and Human Resources.

The treatment of payments for these supplies will be governed by reference to:

  • the supplier providing a tax invoice for the supply
  • type of entity providing the supply, be they individuals or body corporates, corporate soles, body politics, government bodies, partnerships, trusts, any other unincorporated body of persons, trusts and superannuation funds
  • the quote of an ABN on the tax invoice or if not specified on tax invoice, provision of an ABN to Financial Services.

GST will apply to all taxable supplies.

Taxable supplies can only be made by registered entities engaged in a business activity. A taxable supply encompasses all activities involving the supply of goods and services.

Where the University makes a payment to an entity for a supply, the University must withhold an amount excluding exceptions. This withholding event is designed to ensure compliance by all entities, particularly those that do not have to be registered for GST, to their taxation obligations.

This guide on payments to entities further describes the relationships and undertakings relating to paying entities.

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