<html xmlns:v="urn:schemas-microsoft-com:vml" xmlns:o="urn:schemas-microsoft-com:office:office" xmlns:w="urn:schemas-microsoft-com:office:word" xmlns:st1="urn:schemas-microsoft-com:office:smarttags" xmlns="http://www.w3.org/TR/REC-html40">
<head>
<META HTTP-EQUIV="Content-Type" CONTENT="text/html; charset=us-ascii">
<meta name=Generator content="Microsoft Word 11 (filtered medium)">
<!--[if !mso]>
<style>
v\:* {behavior:url(#default#VML);}
o\:* {behavior:url(#default#VML);}
w\:* {behavior:url(#default#VML);}
.shape {behavior:url(#default#VML);}
</style>
<![endif]--><o:SmartTagType
namespaceuri="urn:schemas-microsoft-com:office:smarttags" name="place"/>
<o:SmartTagType namespaceuri="urn:schemas-microsoft-com:office:smarttags"
name="PlaceName"/>
<o:SmartTagType namespaceuri="urn:schemas-microsoft-com:office:smarttags"
name="PlaceType"/>
<!--[if !mso]>
<style>
st1\:*{behavior:url(#default#ieooui) }
</style>
<![endif]-->
<style>
<!--
/* Font Definitions */
@font-face
{font-family:Wingdings;
panose-1:5 0 0 0 0 0 0 0 0 0;}
@font-face
{font-family:Tahoma;
panose-1:2 11 6 4 3 5 4 4 2 4;}
@font-face
{font-family:"Comic Sans MS";
panose-1:3 15 7 2 3 3 2 2 2 4;}
@font-face
{font-family:Verdana;
panose-1:2 11 6 4 3 5 4 4 2 4;}
@font-face
{font-family:Webdings;
panose-1:5 3 1 2 1 5 9 6 7 3;}
@font-face
{font-family:"Century Gothic";
panose-1:2 11 5 2 2 2 2 2 2 4;}
/* Style Definitions */
p.MsoNormal, li.MsoNormal, div.MsoNormal
{margin:0cm;
margin-bottom:.0001pt;
font-size:12.0pt;
font-family:Arial;}
a:link, span.MsoHyperlink
{color:blue;
text-decoration:underline;}
a:visited, span.MsoHyperlinkFollowed
{color:purple;
text-decoration:underline;}
span.emailstyle17
{font-family:Arial;
color:windowtext;}
span.EmailStyle20
{mso-style-type:personal-reply;
font-family:Arial;
color:navy;}
@page Section1
{size:595.3pt 841.9pt;
margin:72.0pt 90.0pt 72.0pt 90.0pt;}
div.Section1
{page:Section1;}
/* List Definitions */
@list l0
{mso-list-id:381365842;
mso-list-type:hybrid;
mso-list-template-ids:-1642701910 201916431 201916441 201916443 201916431 201916441 201916443 201916431 201916441 201916443;}
@list l0:level1
{mso-level-tab-stop:36.0pt;
mso-level-number-position:left;
text-indent:-18.0pt;}
@list l0:level2
{mso-level-tab-stop:72.0pt;
mso-level-number-position:left;
text-indent:-18.0pt;}
@list l0:level3
{mso-level-tab-stop:108.0pt;
mso-level-number-position:left;
text-indent:-18.0pt;}
@list l0:level4
{mso-level-tab-stop:144.0pt;
mso-level-number-position:left;
text-indent:-18.0pt;}
@list l0:level5
{mso-level-tab-stop:180.0pt;
mso-level-number-position:left;
text-indent:-18.0pt;}
@list l0:level6
{mso-level-tab-stop:216.0pt;
mso-level-number-position:left;
text-indent:-18.0pt;}
@list l0:level7
{mso-level-tab-stop:252.0pt;
mso-level-number-position:left;
text-indent:-18.0pt;}
@list l0:level8
{mso-level-tab-stop:288.0pt;
mso-level-number-position:left;
text-indent:-18.0pt;}
@list l0:level9
{mso-level-tab-stop:324.0pt;
mso-level-number-position:left;
text-indent:-18.0pt;}
ol
{margin-bottom:0cm;}
ul
{margin-bottom:0cm;}
-->
</style>
</head>
<body lang=EN-AU link=blue vlink=purple>
<div class=Section1>
<p class=MsoNormal><font size=2 color=navy face=Arial><span style='font-size:
10.0pt;color:navy'>Jenny<o:p></o:p></span></font></p>
<p class=MsoNormal><font size=2 color=navy face=Arial><span style='font-size:
10.0pt;color:navy'><o:p> </o:p></span></font></p>
<p class=MsoNormal style='margin-left:36.0pt'><font size=2 color=navy
face=Arial><span style='font-size:10.0pt;color:navy'>The current position
concerning salary sacrifice for CRTs is that as they are school council
employees and that the ability to salary sacrifice is at the discretion of the
employer, it is up to each school (as the employer of CRTs) to decide.
Some things that need to be considered in deciding on this are:<o:p></o:p></span></font></p>
<p class=MsoNormal style='margin-left:36.0pt'><font size=2 color=navy
face=Arial><span style='font-size:10.0pt;color:navy'><o:p> </o:p></span></font></p>
<p class=MsoNormal style='margin-left:72.0pt;text-indent:-18.0pt;mso-list:l0 level1 lfo1'><![if !supportLists]><font
size=2 color=navy face=Arial><span style='font-size:10.0pt;color:navy'><span
style='mso-list:Ignore'>1.<font size=1 face="Times New Roman"><span
style='font:7.0pt "Times New Roman"'> </span></font></span></span></font><![endif]><font
size=2 color=navy><span style='font-size:10.0pt;color:navy'>CASES21 can handle
salary sacrifice arrangements<o:p></o:p></span></font></p>
<p class=MsoNormal style='margin-left:72.0pt;text-indent:-18.0pt;mso-list:l0 level1 lfo1'><![if !supportLists]><font
size=2 color=navy face=Arial><span style='font-size:10.0pt;color:navy'><span
style='mso-list:Ignore'>2.<font size=1 face="Times New Roman"><span
style='font:7.0pt "Times New Roman"'> </span></font></span></span></font><![endif]><font
size=2 color=navy><span style='font-size:10.0pt;color:navy'>Any request to
salary sacrifice must be in writing (and kept on file), and the required
details must be provided<o:p></o:p></span></font></p>
<p class=MsoNormal style='margin-left:72.0pt;text-indent:-18.0pt;mso-list:l0 level1 lfo1'><![if !supportLists]><font
size=2 color=navy face=Arial><span style='font-size:10.0pt;color:navy'><span
style='mso-list:Ignore'>3.<font size=1 face="Times New Roman"><span
style='font:7.0pt "Times New Roman"'> </span></font></span></span></font><![endif]><font
size=2 color=navy><span style='font-size:10.0pt;color:navy'>If employment
decisions are normally made by the school council, then the council should make
the decision on whether to allow salary sacrifice arrangements or not. If
the decision making has been delegated to the principal then the principal can
make the decision<o:p></o:p></span></font></p>
<p class=MsoNormal style='margin-left:72.0pt;text-indent:-18.0pt;mso-list:l0 level1 lfo1'><![if !supportLists]><font
size=2 color=navy face=Arial><span style='font-size:10.0pt;color:navy'><span
style='mso-list:Ignore'>4.<font size=1 face="Times New Roman"><span
style='font:7.0pt "Times New Roman"'> </span></font></span></span></font><![endif]><font
size=2 color=navy><span style='font-size:10.0pt;color:navy'>Before agreeing to
allow salary sacrificing, consider the additional administrative burden this
will generate. For example, a school may want to agree to such
arrangements for ‘regular’ CRTs, but not for casual intermittently
employed ones.<o:p></o:p></span></font></p>
<p class=MsoNormal style='margin-left:72.0pt;text-indent:-18.0pt;mso-list:l0 level1 lfo1'><![if !supportLists]><font
size=2 color=navy face=Arial><span style='font-size:10.0pt;color:navy'><span
style='mso-list:Ignore'>5.<font size=1 face="Times New Roman"><span
style='font:7.0pt "Times New Roman"'> </span></font></span></span></font><![endif]><font
size=2 color=navy><span style='font-size:10.0pt;color:navy'>It is quite likely
that requests for salary sacrificing will increase due to the recently
introduced transition to retirement and associated changes to superannuation
law which make such arrangements much more attractive.<o:p></o:p></span></font></p>
<p class=MsoNormal style='margin-left:72.0pt;text-indent:-18.0pt;mso-list:l0 level1 lfo1'><![if !supportLists]><font
size=2 color=navy face=Arial><span style='font-size:10.0pt;color:navy'><span
style='mso-list:Ignore'>6.<font size=1 face="Times New Roman"><span
style='font:7.0pt "Times New Roman"'> </span></font></span></span></font><![endif]><font
size=2 color=navy><span style='font-size:10.0pt;color:navy'>A revised version
of the C21 Finance Business Process Guide (Payroll) is currently being
developed and will include more information on this topic.<o:p></o:p></span></font></p>
<p class=MsoNormal><font size=2 color=navy face=Arial><span style='font-size:
10.0pt;color:navy'><o:p> </o:p></span></font></p>
<p class=MsoNormal><font size=2 color=navy face=Arial><span style='font-size:
10.0pt;color:navy'><o:p> </o:p></span></font></p>
<div>
<p class=MsoNormal><st1:place w:st="on"><st1:PlaceName w:st="on"><b><font
size=1 color=navy face=Verdana><span style='font-size:8.0pt;font-family:Verdana;
color:navy;font-weight:bold'>Chris</span></font></b></st1:PlaceName><b><font
size=1 color=navy face=Verdana><span style='font-size:8.0pt;font-family:Verdana;
color:navy;font-weight:bold'> <st1:PlaceName w:st="on">Towers</st1:PlaceName></span></font></b></st1:place><font
size=1 color=navy face=Verdana><span style='font-size:8.0pt;font-family:Verdana;
color:navy'> <br>
<strong><b><font face=Verdana><span style='font-family:Verdana'>Senior Project
Officer (Communications)</span></font></b></strong><br>
<b><span style='font-weight:bold'>HR Systems & Initiatives</span></b> <br>
<b><span style='font-weight:bold'>Human Resources Division</span></b> <br>
<b><span style='font-weight:bold'>Department of Education & Early
Childhood Development (Victoria)</span></b></span></font><font size=1
color=navy><span style='font-size:7.5pt;color:navy'> <br>
</span></font><b><i><font size=1 color=navy face="Comic Sans MS"><span
style='font-size:7.5pt;font-family:"Comic Sans MS";color:navy;font-weight:bold;
font-style:italic'>___________________________________________________________________
</span></font></i></b><font color=navy><span style='color:navy'><br>
</span></font><font color=navy face=Wingdings><span style='font-family:Wingdings;
color:navy'>.</span></font><b><font size=1 color=navy><span lang=EN-US
style='font-size:8.0pt;color:navy;font-weight:bold'>Address:</span></font></b><i><font
size=1 color=navy><span lang=EN-US style='font-size:8.0pt;color:navy;
font-style:italic'> Ground Floor, 2 Treasury Place, East Melbourne
3002</span></font></i><font size=1 color=navy face="Courier New"><span
style='font-size:7.5pt;font-family:"Courier New";color:navy'> </span></font><font
size=1 color=navy><span style='font-size:7.5pt;color:navy'> <br>
</span></font><font size=1 color=navy face=Wingdings><span lang=EN-US
style='font-size:7.5pt;font-family:Wingdings;color:navy'>(</span></font><b><font
size=1 color=navy><span lang=EN-US style='font-size:7.5pt;color:navy;
font-weight:bold'> </span></font></b><b><font size=1 color=black><span
lang=EN-US style='font-size:7.5pt;color:black;font-weight:bold'> </span></font></b><b><font
size=1 color=navy><span lang=EN-US style='font-size:8.0pt;color:navy;
font-weight:bold'>Phone: </span></font></b><i><font size=1 color=navy><span
lang=EN-US style='font-size:8.0pt;color:navy;font-style:italic'>+ 61 3 9637
3648 Fax + 61 3 9637 3418</span></font></i><font color=navy><span
style='color:navy'><o:p></o:p></span></font></p>
<p class=MsoNormal><font size=1 color=navy face=Wingdings><span lang=EN-US
style='font-size:7.5pt;font-family:Wingdings;color:navy'>+</span></font><b><font
size=1 color=navy><span lang=EN-US style='font-size:7.5pt;color:navy;
font-weight:bold'> </span></font></b><b><font size=1 color=navy><span
lang=EN-US style='font-size:8.0pt;color:navy;font-weight:bold'>Email:</span></font></b><font
size=1 color=navy><span lang=EN-US style='font-size:8.0pt;color:navy'> </span></font><u><font
size=1 color=blue><span lang=EN-US style='font-size:8.0pt;color:blue'><a
href="mailto:towers.chris.g@edumail.vic.gov.au"
title="mailto:towers.chris.g@edumail.vic.gov.au"><span lang=EN-AU><span
title="mailto:towers.chris.g@edumail.vic.gov.au">towers.chris.g@edumail.vic.gov.au</span></span></a></span></font></u><font
color=navy><span style='color:navy'><o:p></o:p></span></font></p>
<p class=MsoNormal><font size=3 color=navy face=Arial><span style='font-size:
12.0pt;color:navy'> <o:p></o:p></span></font></p>
<p class=MsoNormal><em><i><font size=5 color=green face=Webdings><span
style='font-size:18.0pt;font-family:Webdings;color:green'>P</span></font></i></em><em><i><font
size=5 color=green face=Arial><span style='font-size:18.0pt;font-family:Arial;
color:green'> </span></font></i></em><em><i><font size=1 color=green
face="Century Gothic"><span style='font-size:7.5pt;font-family:"Century Gothic";
color:green'>please consider the environment before printing this email</span></font></i></em><o:p></o:p></p>
</div>
<div>
<div class=MsoNormal align=center style='margin-left:36.0pt;text-align:center'><font
size=3 face="Times New Roman"><span lang=EN-US style='font-size:12.0pt;
font-family:"Times New Roman"'>
<hr size=2 width="100%" align=center tabindex=-1>
</span></font></div>
<p class=MsoNormal style='margin-left:36.0pt'><b><font size=2 face=Tahoma><span
lang=EN-US style='font-size:10.0pt;font-family:Tahoma;font-weight:bold'>From:</span></font></b><font
size=2 face=Tahoma><span lang=EN-US style='font-size:10.0pt;font-family:Tahoma'>
busmanagers-bounces@edulists.com.au
[mailto:busmanagers-bounces@edulists.com.au] <b><span style='font-weight:bold'>On
Behalf Of </span></b>Thomas, Jenny M<br>
<b><span style='font-weight:bold'>Sent:</span></b> Monday, 15 October 2007
11:11 AM<br>
<b><span style='font-weight:bold'>To:</span></b> Business Managers' Mailing
List<br>
<b><span style='font-weight:bold'>Subject:</span></b> CRT Salary Sacrifice</span></font><font
face="Times New Roman"><span lang=EN-US style='font-family:"Times New Roman"'><o:p></o:p></span></font></p>
</div>
<p class=MsoNormal style='margin-left:36.0pt'><font size=3 face=Arial><span
style='font-size:12.0pt'><o:p> </o:p></span></font></p>
<div id=idOWAReplyText19610>
<p class=MsoNormal style='margin-left:36.0pt'><font size=3
face="Times New Roman"><span style='font-size:12.0pt;font-family:"Times New Roman"'>Good
Morning All<o:p></o:p></span></font></p>
</div>
<div id=idSignature32918>
<p class=MsoNormal style='margin-left:36.0pt'><font size=3
face="Times New Roman"><span style='font-size:12.0pt;font-family:"Times New Roman"'> <o:p></o:p></span></font></p>
</div>
<div>
<p class=MsoNormal style='margin-left:36.0pt'><font size=3
face="Times New Roman"><span style='font-size:12.0pt;font-family:"Times New Roman"'>Can
someone tell me if CRT's are able to salary sacrifice, I thought I remembered
reading something about changes to regulations?<o:p></o:p></span></font></p>
</div>
<div>
<p class=MsoNormal style='margin-left:36.0pt'><font size=3
face="Times New Roman"><span style='font-size:12.0pt;font-family:"Times New Roman"'> <o:p></o:p></span></font></p>
</div>
<div>
<p class=MsoNormal style='margin-left:36.0pt'><strong><b><i><font size=2
color=blue face=Arial><span style='font-size:10.0pt;font-family:Arial;
color:blue;font-style:italic'>Jenny Thomas</span></font></i></b></strong><font
face="Times New Roman"><span style='font-family:"Times New Roman"'><o:p></o:p></span></font></p>
</div>
<div>
<div id=idSignature32918>
<div>
<p class=MsoNormal style='margin-left:36.0pt'><strong><b><i><font size=2
color=blue face=Arial><span style='font-size:10.0pt;font-family:Arial;
color:blue;font-style:italic'>Business Manager</span></font></i></b></strong><font
face="Times New Roman"><span style='font-family:"Times New Roman"'><o:p></o:p></span></font></p>
</div>
<div>
<p class=MsoNormal style='margin-left:36.0pt'><st1:place w:st="on"><st1:PlaceName
w:st="on"><strong><b><i><font size=2 color=blue face=Arial><span
style='font-size:10.0pt;font-family:Arial;color:blue;font-style:italic'>Serpell</span></font></i></b></strong></st1:PlaceName><strong><b><i><font
size=2 color=blue face=Arial><span style='font-size:10.0pt;font-family:Arial;
color:blue;font-style:italic'> <st1:PlaceType w:st="on">Primary School</st1:PlaceType></span></font></i></b></strong></st1:place><strong><b><i><font
size=2 color=blue face=Arial><span style='font-size:10.0pt;font-family:Arial;
color:blue;font-style:italic'> (5168)</span></font></i></b></strong><font
face="Times New Roman"><span style='font-family:"Times New Roman"'><o:p></o:p></span></font></p>
</div>
<div>
<p class=MsoNormal style='margin-left:36.0pt'><strong><b><i><font size=2
color=blue face=Arial><span style='font-size:10.0pt;font-family:Arial;
color:blue;font-style:italic'>9842 8182</span></font></i></b></strong><font
face="Times New Roman"><span style='font-family:"Times New Roman"'><o:p></o:p></span></font></p>
</div>
</div>
</div>
<div>
<p class=MsoNormal style='margin-left:36.0pt'><font size=3
face="Times New Roman"><span style='font-size:12.0pt;font-family:"Times New Roman"'> <o:p></o:p></span></font></p>
</div>
</div>
<p></p><p><b>Important - </b>This email and any attachments may be confidential. If received in error, please contact us and delete all copies. Before opening or using attachments check them for viruses and defects. Regardless of any loss, damage or consequence, whether caused by the negligence of the sender or not, resulting directly or indirectly from the use of any attached files our liability is limited to resupplying any affected attachments. Any representations or opinions expressed are those of the individual sender, and not necessarily those of the Department of Education and Early Childhood Development.</p></body>
</html>