Allowances, Reimbursements and Advances 100122

PO LAS 602 30289
Revision: 9
Date of Revision: 20 December 2021
ALLOWANCES POLICY
1 Purpose
To show the Allowances, reimbursements, advances and awards applicable to
Employees and the rules and procedures for making claims.
2 Scope
The Allowance Policy is part of the BMS and applies to all Employees unless Allowances
are covered under a collective or enterprise agreement.
The current version of this Policy can be found on the SharePoint under the BMS, LAS
ALL or LAS Policies tiles.
3 Standards and Reference Documents

PO LAS 604 30198 Remuneration, Superannuaiton & Benefits Policy
PO LAS 602 30271 Travel and Entertainment Policy
PO LAS 601 30273 MV Policy
PO LAS 602 30290 Tax Policy
PR LAS 606 30407 Risk Management
4 Definitions
Refer IN LAS 104 34162 or (CLICK HERE) to access the list of definitions.
5 Responsibilities
The Board of Management is responsible for issuing organisational guidelines in respect
of Travel expenses.
This document is uncontrolled when printed. -

Refer to the latest electronic source document in the Liebherr SharePoint digital record management system. Page 1 of 17
PO LAS 602 30289
Revision: 9
Employees who incur Travel expenses or request Travel advances in accordance with
PO LAS 602 30271 or other business expenses on behalf of LAS are responsible for
complying with this Policy.
Facility Managers are responsible for organising and budgeting quarterly BBQ and
Christmas events in accordance with this Policy.
Responsible Managers are responsible for ensuring that all requirements have been
adhered to before they approve Employee expense claims in accordance with this Policy
and PO LAS 602 30271.
Responsible Managers approving the use of a private vehicle for work purposes must
ensure a Risk Assessment is conducted in accordance with the requirements of the HSE
System. Key points to consider are ensuring the vehicle is safe, insured & registered with
servicing up-to-date.
A breach of this Policy by an Employee may be dealt with as a disciplinary offence under
the relevant disciplinary Policy PO LAS 604 30193.
6 Policy
6.1 Allowances & Reimbursements
6.1.1 TRAVEL ALLOWANCES

6.1.1.1 Employees may be eligible for either a Travel Allowance or direct Reimbursement
[but not both]
6.1.1.2 Travel Allowances will not be reimbursed on presentation of receipts. You must make
sure that expenses are paid directly and not recharged to LAS
6.1.1.3 Other business expenses which are not covered by the Travel Allowances will be
reimbursed only on presentation of a Tax Invoice(e.g. accommodation, breakfast [if not
claiming an Allowance], airport taxes, car hire, car park, taxi, petrol, business telephone calls,
tolls)
6.1.1.4 Employees must not claim the Allowance if they entertain [Employees then claim
Reimbursement], are invited for lunch or dinner, are offered breakfast, lunch or dinner on an
aeroplane [at no cost] or are waiting in an airline club or similar where free food is available
6.1.1.5 If you are claiming a mixture of Travel Allowances and direct expenses to be
reimbursed they must be shown on the same expense claim.
6.1.1.6 Daily Allowances can only be claimed when the Travel is related to a chargeable job
(external, internal, or warranty).
6.1.2 Capital cities Australia and high cost country centres in AUD
Description Meals and Other
Incidentals
For no Overnight Stay and no Meal $10.50
(Interstate Travel Only)
For Overnight Stay with no Meal $21.00
For Breakfast (or claim hotel amount) $12.60

PO LAS 602 30289
Revision: 9
For Lunch or Dinner no Overnight Stay $26.25
For Lunch and Dinner no Overnight Stay $44.60
For Lunch or Dinner with an Overnight Stay $44.60
For Lunch and Dinner with an Overnight Stay $68.25
6.1.3 Travel Allowance for NZ in NZD

Incidentals
For Overnight Stay with no Meal exluding $28.00
mine site
6.1.4 High Cost Remote Australia in AUD

Incidentals
For Overnight Stay with no Meal excluding $22.05
mine site
6.1.5 All other country areas Australia in AUD

Incidentals

PO LAS 602 30289
Revision: 9
mine site
For Lunch or Dinner with no Overnight Stay $21.00
For Lunch and Dinner with no Overnight Stay $39.40
6.1.6 Overseas Travel from Australia in AUD

Allowances Per Day Meals and Other
Incidentals
For Overnight Stay in an Aeroplane $15.75
mine site
6.1.7 Overseas Travel from New Zealand in NZD

Allowances Per Day in NZD Meals and Other
Incidentals
For Overnight Stay in an Aeroplane $21.00
mine site
6.1.8 Restrictions on capital city and country centre Allowances

6.1.8.1 Kilometre Restriction
6.1.8.1.1 The Employee must be more than 100km away from the home base at the times
shown below.
6.1.8.2 Time Restriction
6.1.8.2.1 on the first day of a trip must have left by 5.00 am to claim a breakfast Allowance
6.1.8.2.2 on the first day of a trip must have left by 5.00 am and must not have returned by
1.00 pm to claim a lunch Allowance
6.1.8.2.3 must not have returned by 8.00 pm for dinner to claim a dinner Allowance.
6.1.8.3 A Travel Allowance is not payable if an Employee starts and finishes within normal
work hours at their normal work location and would have been responsible for their meals
whether they had Travelled or not.

PO LAS 602 30289
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6.2 TRAVEL EXPENSES DIRECT REIMBURSEMENT

6.2.1 Direct reimbursement is mandatory when an Employee is not charging to a job.
6.2.2 Local expenses are reimbursed upon presentation of Tax Invoices & evidence of
payment. If you are unable to obtain a Tax Invoice the expenses will still be considered and
should be submitted with an appropriate comment. telephone expenses, are not to exceed
AUD $20 dollars per day.
6.2.3 Overseas expenses are reimbursed upon presentation of receipts. Expenses must be
kept at a reasonable level in accordance with the location being visited. Overseas phone
expenses should be kept reasonable taking into account the length of time away and location
of call. Wherever possible calls should be made from our related Liebherr factories to
minimise call costs:
6.3 LIVING AWAY FROM HOME ALLOWANCE [Australia Only]

6.3.1 LAFHA Allowances may be paid as per the contact of employment and subject to ATO
guidelines:
http://www.ato.gov.au/content/52023.htm
6.3.2 If an Employee has received a Travel Allowance for in excess of 21 days, it may be
necessary to consider if the amount should be reclassified as a LAFHA.
6.3.3 For further information consider the following advice from the ATO:
http://www.ato.gov.au/businesses/content.aspx?menuid=0&doc=/content/52023.htm&page=
&H8
6.3.4 Coding is to General ledger 474310 (LAFHA Australia) and 474360 (LAFHA Overseas)
with Department Cost centre and Employee project code
6.4 TRAVEL ADVANCES

6.4.1 Reasonable Travel advances will be paid via EFT e.g. not cash, for approved Travel
Authorities on request prior to the trip being taken. Employees must quote their approved
Travel Authority number on the expense claim.
6.4.2 Travel advances are payable in relation to business expenses reasonably expected to
be incurred for work related activities only i.e. Travel advances are not paid to cover
Employee’s private expenses.
6.4.3 Travel advances in excess of AUD 10,000 require the approval of the DM or the MDFA.
6.4.4 If your business trip is extended a further advance may be paid to cover additional
costs.
6.4.5 Travel advance requests must be submitted 5 working days prior to the intended Travel
using the expense claim form. Travel advances requested after this time may not be paid
before the Travel commences.
6.4.5 Travel advances will then be deducted from the submitted expense claim upon the
Employees return. Travel advances not repaid or claimed on expenses within 4 weeks of the
Employees return to work will accrue interest at the Statutory Rate of interest +1% as defined
under FBT legislation
PO LAS 602 30289
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6.4.6 Please note that back coins or cash are not accepted as a repayment of an advance. It
is recommended that Employees use any excess coins or cash to pay final expenses in the
foreign country and convert any excess on return.
6.4.7 Coding is to General Ledger 154800 All Branches enter with no cost centre and
Employee project code.
6.4.8 Reconcilluaiton is performed under TRM task 1489
6.5 PRIVATE CAR REIMBURSEMENTS

6.5.1 Australian Employees
6.5.1.1 Callouts and other requirements where a private car is authorised to be used by your
Responsible Manager will be at the rate of
0.68 cents per kilometre until 30/06/2020
0.72 centre per kilometre from 01/07/2020
6.5.1.2 KM Allowances must not be claimed on an expense claim. The form FR LAS 604
30162 is to be submitted to the RM for approval and then forwarded to the Payroll Manager
for payment in the next pay run.
6.5.1.3 For Employees who may be overseas using a private car, the same rates apply.
6.5.2 New Zealand Employees

6.5.2.1 The following are the published rates obtained from the IRD website on the
12.06.2019 at the following link:
https://www.ird.govt.nz/topics/income-tax/day-to-day-expenses/vehicle-running-costs
6.5.2.2 NZD 0.79 per kilometre
For Employees who may overseas using a private car, the same rates apply.
6.5.3 Payment method
6.5.3.1 Must be paid via the payroll system without any PAYE deduction.
6.6 COMPANY CAR ALLOWANCES

6.6.1 Subject to approvals and the guidelines contained in PO LAS 604 30198, Australian
Employees wishing to forgo a company car for a novated lease will be eligible for the
following before tax [gross] car Allowance.
6.6.2 5 or 6 cylinder vehicle

PO LAS 602 30289
Revision: 9
Car Allowance AUD 20,247.91 + Super
Car Allowance AUD 20,652.87 + Super [ from 1st full pay in 2020 ]
Car Allowance AUD 21,065.93 + Super [ from 22/1/2022 ]
6.6.3 Up to and inc 4 cylinder vehicle

Car Allowance AUD 15,663.48 + Super
Car Allownace AUD 15,976.75 + Super [ from 1st full pay in 2020 ]
Car Allowance AUD 16,296,.29 + Super [ from 22/1/2022 ]
6.6.4 An Employee's eligibity for a car Allowance in 6.6.2 or 6.6.3 depends on the MV
eligiblity in PO LAS 601 30273 and not the number of cylinders of the vehicle they chose.
6.6.5 Subject to approvals and the guidelines contained in PO LAS 604 30198, New Zealand
Employees wishing to forgo a company car will be eligible for the following before tax [gross]
car Allowance
6.6.6 5 or 6 cylinder vehicle
Car Allowance NZD 23,385.54

Car Allowance NZD 23,853.25 [ From 1st full pay in 2020 ]
Car Allowance NZD 24,330.32 [ from 22/1/2022 ]
6.6.7 Up to and inc 4 cylinder vehicle
Car Allowance NZD 18,090.72

Car Allowance NZD 18,452.53 [ From 1st full pay in 2020 ]
Car Allowance NZD 18,821.58 [ from 22/1/2022 ]
6.7 CALL OUT ALLOWANCES

6.7.1 Call out must be registered in the online “After Hours Call out Advice” system available
for all divisions.
https://www.liebherr.i/sites/LAS/Mining/Parts%20Business%20Supply%20Chain/Logistics/Sit
ePages/After%20Hours%20Call%20Out%20Advice.aspx
6.7.2 Payment via payroll with PAYE deducted

PO LAS 602 30289
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6.8 SAFETY BOOTS ALLOWANCE
6.8.1 Australian Employees
6.8.1.1 Check site HSE requirements for allowable boots before purchasing.
6.8.2 Service, Production, Parts and Security Employees
6.8.2.1 Safety Boots will be reimbursed up to a maximum amount of $200 plus GST per pair
once per calendar year or on return of damaged or unserviceable Safety Boots before the
annual date. Receipts for the purchase must be attached to the expense claim.
6.8.3 Sales Employee
6.8.3.1 Safety Boots will be reimbursed up to a maximum amount of AUD $200 plus GST per
pair every two years or on return of damaged or unserviceable Safety Boots before the
annual due date. Receipts for the purchase must be attached to the expense claim
6.8.4 New Zealand Employees
6.8.4.1 The Allowance is NZD $200 plus GST
6.8.5 Coding to General Ledger code 479910 enter with Department Cost centre and
Employee project code. GST to be reclaimed
All safety shoes must be compliant with the relevant AS/NZS 2210
6.9 SAFETY GLASSES (PRESCRIPTION)

6.9.1 Where an Employee is required to wear prescription glasses and works in an areas
where safety glasses are required, LAS will reimburse up to a maximum amount of AUD
$400 including GST (NZ = $400 NZD) per pair once per calendar year or on return of
damaged or unserviceable glasses.
6.9.2 The Tax Invoice & evidence of payment must be attached to the expense claim.
All Protective Eyeware including prescription must be compliant with the relvant AS/NZS
1337
6.10 CLOTHING & UNIFORM ALLOWANCES

6.10.1 Introduction
6.10.1.1 For operational Employees, clothing purchase must be appropriate to the thermal
conditions that they are exposed to.
6.10.1.2 LAS follows the guidelines contained in Taxation Determination TD 1999/62
http://law.ato.gov.au/atolaw/view.htm?docid=TXD/TD199962/NAT/ATO/00001
6.10.1.3 To determine if clothing and uniforms supplied constitutes a compulsory uniform for
the purposes of Taxation Ruling TR97/12.
http://law.ato.gov.au/atolaw/view.htm?docid=TXR/TR9712/nat/ato/000011
6.10.1.4 The compulsory clothing & uniform requirements are part of our branding strategy
and are designed to enhance our public image of LAS. It is intended to secure a commitment

PO LAS 602 30289
Revision: 9
from Employees to the core values of Liebherr and as a means of easily identifying
Employees.
6.10.1.5 The compulsory clothing & uniform items are only to be worn while on official duty,
including Travel to and from work. The items provided should generally be worn as an
entirety rather than as individual pieces.
6.10.1.6 Liebherr polo shirts can be worn by Corporate/office employees where a dress shirt
is not appropriate and/or on casual Fridays. Service/Operational employees can wear a
Liebherr polo shirt as an alternative to a dress shirt.
6.10.2 Service, Production and Parts (Warehouse) Employees
The following standard of work uniform will apply to personnel engaged in operational tasks:
Clothing.
• Long Sleeve shirt compliant with AS/NZS 4602 Class D/N (Hi Viz with reflective tape); and
• Long Trousers compliant with AS/NZS 4602 Class N (Reflective Tape)
Or
• Coveralls compliant with AS/NZS 4602 Class D/N (Hi Viz top with reflective tape)
Note: All base fabrics to take into consideration flammability (e.g. Cotton Drill vs. Polyester).
Footwear
• Footwear is to be compliant with AS/NZS2210.3 for Type 1 safety footwear (Steel caps)
Any additional uniform (e.g. jackets) shall be consistent with the above standards. Sleeves
and Pants shall not be rolled up or modified in anyway.
Warehousing and Distribution Uniform (NDC - LAA):
The following standard of work uniform will apply to Warehousing and Distribution personnel:
Clothing.
• Short Sleeve shirt compliant with AS/NZS 4602 Class D/N (Hi Viz with reflective tape); and
• Shorts compliant with AS/NZS 4602 Class N (Reflective Tape)
Or
• Coveralls compliant with AS/NZS 4602 Class D/N (Hi Viz top with reflective tape)
Note: All base fabrics to take into consideration flammability (e.g. Cotton Drill vs. Polyester).
Footwear
Any additional uniform (e.g. jackets) shall be consistent with the above standards
PO LAS 602 30289
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Warehousing and Distribution staff who are required to enter into operational area’s on foot
and who conduct specific work instruction controlled tasks, must wear overalls provided.
Warehousing and Distribution Uniform (Other):
The following standard of work uniform will apply to personnel in warehousing and istribution
(other than LAA)
Clothing.
Footwear
Any additional uniform (e.g. jackets) shall be consistent with the above standards. Sleeves
and Pants shall not be rolled up or modified in anyway.
No changes to required uniforms can be done without full risk assessment and the
appropriate approval.
6.10.2.1 General Ledger code 479910 enter with Department Cost Centre and Employee
project code.
6.10.2.1.2 GST to be reclaimed.
6.10.2.1.3 Clothing available includes:
6.10.2.1.4.1 hi-vis shirts
6.10.2.1.5 overalls
6.10.2.1.6 trousers
6.10.2.1.7 jeans
6.10.2.1.8 3-in-1 jacket
6.10.2.1.9 4-in-1 waterproof jacket
6.10.2.1.10 1 pair safety boots
6.10.2.2 Items of uniforms purchased is dependent on an Employee’s position. If an
Employee reaches the annual budget and requires further uniform items then written
permission is required from the Employee’s direct manager and damaged or unserviceable
clothing is to be returned to Liebherr before new items are received.
6.10.2.3 In addition, for Employees exposed to weather conditions the clothing Allowance will
include the provision of 1 hat and 1 beanie.
6.10.3 Office / Administation Employees not in the above categories (excluding Members of
the Board of Management)

PO LAS 602 30289
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6.10.3.1 The Employee is responsible for ordering uniforms from the pre-loaded slections
direclty from the supplier
http://www.workweargrouponline.com.au
6.10.3.2 Any combination of the Liebherr branded clothing may be purchased as long as
there is a need and the amount falls within the annual limit specified in 6.10.4 This amount
will be pre-loaded on the Employee's on-line account.
6.10.3.3 Non Liebherr branded clothing i.e. trousers and skirts are limited to one per year due
to taxation requiments
6.10.3.4 All associated charges e.g. delivery, insurance etc count towards the annuallimits
6.10.3.5 Coordination of any orders/ returns is the responsibility of the Employee No returns
are available for items with embroidery unless faulty, so it is imporant that Employees chose
carefully
6.10.4 Annual Limit (per calendar year )

6.10.4.1 $750 AUD or NZD + GST per annum per Operational Employee
6.10.4.2 $1350 AUD or NZD + GST per annum for Fabrication Employees and HV
Electrcians
6.10.4.3 $300 AUD or NZD + GST per annum per office Employee
6.10.4.4 Annual limits are reset each year and unused amounts do not carry forward.
6.10.4.4 This Allowance cannot be used to purchase items including clothing from the
Liebherr shop.
6.10.6 Coding to General Ledger code 479910 enter with Department Cost Centre and
Employee project code. GST to be reclaimed.
6.11 EMPLOYEE TOOL INSURANCE

6.11.1 Insurance is available for Employees who are required to supply their own tools in
order for them to undertake work.
6.11.2 The Insurance is to cover theft from a locked vehicle or shed, fire and perils in any
locked building within Australia or New Zealand and fire, flood, collision and overturning of
the conveying vehicle.
6.11.3 An excess applies to claims and is payable by the Employee.
6.11.4 Employees requiring tool Insurance are required to have their tool list valued at
replacement value and authorised by their RM. The list is then be sent to the PA to the MDFA
6.11.5 Where the Employee is no longer required to supply tools as part of their job, the
insurance cover is removed.
6.11.2 Coding to General Ledger Code 469000 Service Department Cost Centre.
6.11.2.1 GST to be reclaimed. The insurance costs are otherwise deductible and not subject
to FBT

PO LAS 602 30289
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6.12 EMPLOYEE PURCHASES OF LIEBHERR TOOLS

6.12.1 Employees may purchase Liebherr tools under the conditions outlined below. The
purchase will only be treated as an in-house property fringe benefit if the goods are sold
below the lower of cost and market value.
6.12.2 Employees are entitled to purchase Liebherr Tools at (standard cost + 10%) + GST for
work purposes up to a maximum of $2,000 p.a. If the transaction triggers a fringe benefit
(refer to 6.12.1), the employee is required to sign the declaration below, which must be
completed to show a 100% income tax deduction being available on the basis of 100%
business use.

PO LAS 602 30289
Revision: 9
Property benefit declaration
I, __________________________________________declare that
(name of Employee)
_______________________________________________________________
(show nature of the goods e.g. Tools,)
Was provided to me by or on behalf of my employer during the period from
__________ 20_____ to __________ 20_____
And that the property was used by me for the following purpose(s)
______________________________________________________________ (Please
give sufficient information to demonstrate the extent to which the
property was used by you for the purpose of earning your assessable income.)
I also declare that had I purchased the property for its market value, I would
have been entitled to claim an income tax deduction equal to _____ % of the
purchase price.
Signature______________________________
Date______________________________
6.12.3 The invoiced raised must show the list selling price and the discount the Employee
has received to achieve the discounted selling price of g/l cost + 10%.
6.12.4 The original property benefit declaration along with a copy of the Tax Invoice
raised must be forwarded to the Tax Accountant for each sale.
6.12.5 A copy of the property benefit declaration is to be attached to Branches’ copy of the
Tax Invoice.
6.13 REIMBURSEMENT OF TELEPHONE LINE RENTALS REIMBURSEMENT
6.13.1 Reimbursements of telephone line rentals ceased 01.04.2003 and LAS does not
reimburse phone rentals.
6.14 RELOCATION EXPENSES REIMBURSEMENT

6.14.1 Where agreed under an Employee’s contract of employment, reasonable relocation
expenses as specified by Division 13 of the FBT Assessment Act will be reimbursed on
presentation of receipts. The requirements issued by the ATO in Taxation Ruing IT 2556 are
followed in relation to the deductibility of spouse and family costs incurred in relocating the
Employee.

PO LAS 602 30289
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6.14.2 Relocation costs should only be offered where there is a pro-rata repayment clause in
the contract of employment.
6.14.3 For removal costs obtain three quotations from reputable companies including
Insurance and accept the lowest price that can achieve the time frame required.
6.14.4 Coding to General Ledger 479920 enter with Department Cost Centre and Employee
project code [when the Employee has commenced]. GST to be reclaimed
6.15 RELOCATION ALLOWANCE

6.15.1 If under the Employees contract of employment a relocation Allowance is payable the
then the amount is to be paid via the payroll system with PAYG deducted. Forward an extract
of the employment contact including the amount to be paid to the tax accountant.
6.15.2 Any Allowance paid after the Employee is no longer treating their previous address as
their usual place of residence must be paid as a relocation Allowance via payroll and not a
Travel or living away from home Allowance.
6.15.3 Payment via payroll with PAYE deducted.
6.16 APPRENTICE TOOLING ALLOWANCES

6.16.1 Where tools are not purchased outright, apprentices are entitled to a tooling Allowance
in accordance with the Manufacturing and Associated Industries and Occupations Award
2010.
6.16.2 Apprentices should be paid a fortnightly amount in accordance with the relevant
award.
6.16.3 The amount of this Allowance increases in line with the award.
6.16.4 Any Allowance must be approved prior to commencement and be stipulated in the
Contract of Employment.
6.16.5 This Allowance is subject to PAYG and will be shown under Allowances on the
Employees Payment Summary.
6.17 APPRENTICE TOOLING ADVANCES

6.17.1 LAS will offer to purchase tooling for 1st Year Apprentices upon successful completion
of the six month probation period. If the offer is accepted, the tooling will be repaid within
twelve months from purchase date via fortnightly after tax payroll deductions exclusive of
GST.
6.17.2 For more information, please see the following documents FR LAS 602 31306 Payroll
Deduction and FR LAS 604 35031 Apprentice Toolbox Agreement.
6.18 CREDIT CARD FEE REIMBURSEMENTS

6.18.1 If you are required to Travel as part of your employment, reasonable costs not
exceeding AUD $295 per year [GST not applicable] associated with membership of an
appropriate credit card one (1) only will be reimbursed to allow you to make payment of
Travel related and other business expenses prior to reimbursement from LAS.

PO LAS 602 30289
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6.19 ROAD AND BRIDGE TOLLS

6.19.1 Road and bridge tolls are only reimbursed or paid for when the Employee is working..
6.20 CHRISTMAS FUNCTIONS

6.20.1 The Facility Manager is authorised to hold either an on-site OR offsite Christmas
function on or about the last working day before 25/12.
6.20.2 If the function is held on-site the function is authorised to commence at 12.30 pm. The
Allowance is $50 plus GST per Employee and can include decorations, small gift etc. Alcohol
and Smoking are not permitted.
6.20.3 If the function is held off site [ and out of work hours ], the Allowance is $50 plus GST
per Employee and can include decorations, small gift etc.
6.20.4 Whenever LAS sponsored off site functions are held with alcohol, LAS is still required
to exercise its duty of care towards Employees. RM and Employees are required to take all
reasonable precautions to protect themselves and others from becoming disorderly and/or
suffering alcohol intoxication and/or driving in excess of prescribed limits.
6.20.5 If an employee is working and is unable to attend the Christmas function, they may
apply to HR for a $50 voucher to be issued via the Liebherr One Hubb System.
6.21 QUARTLERLY BBQ

6.21.1 The Facility Manager is authorised to hold a quarterly BBQ.
6.21.2 The Allowance is $10 including GST per Employee.
6.21.3 Alcohol and Smoking are not permitted.
6.22 APPRENTICE OF THE YEAR SCHEME

6.22.1 Each division and major mining branch is entitled to run an Apprentice of the Year
Scheme concluding in December in accordance with FR LAS 604 30233.
6.22.2 A reward of any item from the Liebherr shop or Liebherr tooling to the value of AUD /
NZD $250 can be made to the successful apprentice. Request the gift and an internal invoice
code to General Ledger 439800 department cost center with Employee Project Code.
6.22.3 A national scheme is also run by National HR in accordane with FR LAS 604 30233
and is open to all divisions.
6.22.4 Notification of the winner is to be announced on Liebherr News with details forward to
Marketing and Sales Administration Assistant [Mining] for potential inclusion in the “The
Scoop”.
6.23 INNOVATIVE BUSINESS IDEAS REGISTER

6.23.1 A suggestion scheme is rung which can be found under the following tile on the home
page:

PO LAS 602 30289
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6.23.2 The scheme is open to all Employees.
6.24 TAXATION INFORMATION TO EMPLOYEES RECEIVING TRAVEL ALLOWANCES

6.24.1 The information below is provided as a general guidance to Australian Employees
receiving Travel Allowances and Employees should seek independent tax advice on their
individual circumstances.
6.24.2 Please refer to the following information provided by the ATO:
http://www.ato.gov.au/content/70617.htm
6.25 TIME LIMIT FOR THE SUBMITTAL OF CLAIMS

6.25.1 Claims for Allowances and Reimbursements must be submitted within 6 weeks of the
Employees return to their normal work location or the date of the expense (whichever is the
later).
7 Appendices
List of High Cost Country Centres
- Albany (WA) - Horn Island (QLD)

- Alice Springs (NT) - Horsham (VIC)
- Ballarat (VIC) - Jabiru (NT)
- Bendigo (VIC) - Kalgoorlie (WA)
- Bright (VIC) - Katherine (NT)
- Broome (WA) - Kununurra (WA)
- Bunbury (WA) - Launceston (TAS)
- Burnie (TAS) - Mackay (QLD)
- Cairns (QLD) - Maitland (NSW)
- Carnarvon (WA) - Mount Isa (QLD)
- Christmas Island (WA) - Newcastle (NSW)
- Cocos (Keeling) Islands - Newman (WA)
- Dalby (QLD) - Norfolk Island
- Dampier (WA) - Port Lincoln (SA)
- Derby (WA) - Port Macquarie (NSW)
- Devonport (TAS) - Queanbeyan (NSW)
- Echuca (VIC) - Tamworth (NSW)
- Emerald (QLD) - Thursday Island (QLD)

PO LAS 602 30289
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- Esperance (WA) - Townsville (QLD)
- Exmouth (WA) - Wagga Wagga (NSW)
- Geelong (VIC) - Warrnambool (VIC)
- Geraldton (WA) - Weipa (QLD)
- Gladstone (QLD) - Whyalla (SA)
- Gold Coast (QLD) - Wilpena-Pound (SA)
- Halls Creek (WA) - Wonthaggi (VIC)
- Hervey Bay (QLD)
List of High Cost Country Remote Centres

- Karratha (WA) - Port Headland (WA)
- Yulara (NT)
FR LAS 604 30162 KM Travel Claim Form

FR LAS 604 30233 Apprentice of the Year Guidelines
FR LAS 602 30299 LAS Expense Claim Form
FR LAS 602 30298 LNZ Expense Claim Form
WI LAS 602 30301 Notes to Expense Claim Forms
WI LAS 601 30934 Expense Report
FR LAS 602 31306 Payroll Deduction
FR LAS 604 35031 Apprentice Toolbox Agreement
TRM Report 245 YTD Expense showing costs for MV, T&E, uniforms and phones
by Employe


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PO LAS 602 30289

3 Standards and Reference Documents

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6.1.1 TRAVEL ALLOWANCES

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6.1.3 Travel Allowance for NZ in NZD

6.1.4 High Cost Remote Australia in AUD

6.1.5 All other country areas Australia in AUD

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6.1.6 Overseas Travel from Australia in AUD

6.1.7 Overseas Travel from New Zealand in NZD

6.1.8 Restrictions on capital city and country centre Allowances

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6.2 TRAVEL EXPENSES DIRECT REIMBURSEMENT

6.3 LIVING AWAY FROM HOME ALLOWANCE [Australia Only]

6.4 TRAVEL ADVANCES

6.5 PRIVATE CAR REIMBURSEMENTS

6.5.2 New Zealand Employees

6.6 COMPANY CAR ALLOWANCES

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6.6.3 Up to and inc 4 cylinder vehicle

Car Allowance NZD 23,385.54

6.6.7 Up to and inc 4 cylinder vehicle

Car Allowance NZD 18,090.72

6.7 CALL OUT ALLOWANCES

6.7.2 Payment via payroll with PAYE deducted

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6.9 SAFETY GLASSES (PRESCRIPTION)

6.10 CLOTHING & UNIFORM ALLOWANCES

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6.10.2 Service, Production and Parts (Warehouse) Employees

Warehousing and Distribution Uniform (NDC - LAA):

Warehousing and Distribution Uniform (Other):

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6.10.4 Annual Limit (per calendar year )

6.11 EMPLOYEE TOOL INSURANCE

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6.12 EMPLOYEE PURCHASES OF LIEBHERR TOOLS

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Property benefit declaration

Was provided to me by or on behalf of my employer during the period from

__________ 20_____ to __________ 20_____

6.14 RELOCATION EXPENSES REIMBURSEMENT

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6.15 RELOCATION ALLOWANCE

6.16 APPRENTICE TOOLING ALLOWANCES

6.17 APPRENTICE TOOLING ADVANCES

6.18 CREDIT CARD FEE REIMBURSEMENTS

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6.19 ROAD AND BRIDGE TOLLS

6.20 CHRISTMAS FUNCTIONS

6.21 QUARTLERLY BBQ

6.22 APPRENTICE OF THE YEAR SCHEME

6.23 INNOVATIVE BUSINESS IDEAS REGISTER

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6.23.2 The scheme is open to all Employees.

6.24 TAXATION INFORMATION TO EMPLOYEES RECEIVING TRAVEL ALLOWANCES

6.25 TIME LIMIT FOR THE SUBMITTAL OF CLAIMS

________ 20_ to ____ 20_