• Section 1 - Purpose and Context
• Section 2 - Definitions
• Section 3 - Policy Statement
• Section 4 - Procedures
• Approval
• Considerations for Organisers
• Accounting for FBT
• Meal Entertainment
• Prizes, Incentives and Awards
• Calculation
• Equity Issues
• Occupational Health and Safety Considerations
• Code of Conduct and UWS Policies
• Section 5 - Guidelines

Section 1 - Purpose and Context

(1) This policy applies to retreats and conferences organised for staff. Typically such activities are undertaken for the purpose of strategic and operational planning and/or staff development and are held both on and off campus. It covers the approval processes for staff retreats and conferences and requires all units to consider the costs, relevance, objectives, and expected outcomes before a decision is made to undertake a staff retreat or conference.

(2) For the purposes of this policy, staff retreats include conferences, forums, events and meetings for groups of staff (college, division, school, organisational unit).

Section 2 - Definitions

(3) Nil

Section 3 - Policy Statement

(4) UWS supports the undertaking of staff retreats/conferences for planning and developmental purposes where the objectives have been clearly defined, the relevance of the retreat is clearly demonstrated, expected outcomes have been identified, and expenditure is reasonable and within budget.

(5) Costs associated with the staff retreat/conference, including the provision of various services, activities, facilities, venue, accommodation, catering and travel, should be kept within reasonable limits and the head of unit must be able to justify items of expenditure. Facilities and venue should be of a reasonable quality and standard but not extravagant.

(6) Preference is to be given to the use of UWS resources and services. This includes campus-based, University owned venues, facilities and catering and the use of other internal resources or services.

(7) Retreats and conferences are funded from the normal operating budget of the University and as such are subject to the standards and accountabilities that the University applies to the expenditure of its 'public' funds. The normal policies on tendering and purchasing apply.

(8) The provision of 'rewards' or gifts to staff in forms such as expensive recreational activities or entertainment, or expensive accommodation and catering are not permissible.

Section 4 - Procedures

Approval

(9) All staff retreats/conferences must be approved in advance by the relevant Executive Dean or Deputy Vice-Chancellor /Chief Operating Officer on the basis of a submission from the head of the unit undertaking the retreat/conference.

(10) Such submissions should:

1. Clearly define the purpose, relevance and expected outcomes of the retreat/conference;
2. Outline how the retreat/conference interfaces with College, Division and University planning;
3. Demonstrate that the total cost is reasonable and appropriate and within the financial capacity of the unit;
4. Provide a complete program of activities, including social and recreational activities;
5. Identify the various components of the retreat/conference and the breakdown of costs (i.e. include details related to room rates, catering and any organised dinner, speakers, entertainment or recreational activity);
6. Provide a justification for any residential component which invariably is a major cost factor for these events (i.e. can the event be located so that residential accommodation is not required, or can the event be confined to a single day or be organised over separate but not consecutive days);
7. Provide a justification where it is not intended to use campus-based, University owned venues, facilities and resources;
8. Outline any issues associated with the absence or unavailability of the staff and their services during the retreat/conference; and
9. Identify the duration, timing, nature and outcomes of previous retreats/conferences or events of this kind undertaken by the unit.

(11) A checklist is attached.

(12) Note that it is recognised that for minor events (e.g. an on campus event for a duration of a day or less) that only a brief submission addressing the relevant points is required.

Considerations for Organisers

(13) In relation to the planning and organisation of staff retreats/conferences organisers should have regard to:

1. The need to comply with the University's Travel policies with respect to the non-payment by the University of personal expenditure incurred by participants;
2. The need to adhere to the University's Alcohol and Drug Control Policy and to limit alcohol provision to the retreat/conference dinner, where one is held, and then only for a stipulated time (i.e. an open bar arrangement is not permissible);
3. The need to ensure that any discounts or 'gifts' provided by the retreat/conference venue are absorbed into the budget and not retained by individuals for personal benefit;
4. The need to hold the retreat/conference in a location that reduces the need for excessive and costly travel.
5. Information or advice on the planning, facilitation and coordination of staff retreats/conferences; event management; and contact information on reasonably priced venues with suitable facilities is available from the Professional Development Unit

Accounting for FBT

(14) Organisers also need to be aware of and properly budget for Fringe Benefit Tax (FBT) liabilities.

Meal Entertainment

(15) An FBT liability will arise where meal entertainment (i.e. food and/or drink) has been provided to employees and associates and has the character of entertainment.

(16) The determination of whether or not the provision of food and drink constitutes the provision of entertainment requires an objective analysis of all the surrounding circumstances. The ATO considers that the following factors are relevant, but note that none are determinative:

1. Why the food and drink is being provided? For example, food and drink provided for the purposes of refreshment, such as morning/afternoon tea, does not generally have the character of entertainment. However food and/or drink provided in a social situation where the purpose of the function is for employees to enjoy themselves will have the character of entertainment.
2. What type of food and drink is being provided? The more elaborate a meal, the greater the likelihood that entertainment arises from the consumption of that meal.
3. When that food and drink is being provided? Food and drink provided to employees on approved UWS travel will generally not constitute entertainment as this will be more of a work-related purpose rather than for the enjoyment of employees. However, this will depend upon whether entertainment is the expected outcome of the provision of that food and drink. For example, a simple conference dinner will generally not attract FBT however, if that dinner were a harbour cruise or entertainers were engaged for that dinner, it would be argued that FBT will apply. Also relevant is the duration of the event. Lunch (excluding light refreshments) provided at an event less than four hours long is not deemed a work-related purpose and so will constitute "entertainment".

Prizes, Incentives and Awards

(17) Any prizes, incentives, awards or gifts of any form provided to employees or associates will attract FBT.

Calculation

(18) Finance must be notified of all benefits provided to staff. Any FBT liabilities that arise will be charged to the centre/project running the event. The amount of FBT will be calculated as follows:

1. Cost of benefit provided (including GST) * 1.0327

(19) Further information about FBT is available from the Finance Office and on its website.

Equity Issues

(20) Organisers should have regard to the University's social justice policies with respect to the organisation and attendance at staff retreats/conferences and in particular to the:

1. Equal Opportunity Policy
2. Carers' Responsibilities in the Workplace Policy
3. Disability Policy

(21) The location of staff retreats/conferences, the use of overnight stays and the like can result in discrimination against particular staff. Organisers need to be cognisant of these considerations and provide appropriate support and adjustments.

Occupational Health and Safety Considerations

(22) Staff retreats/conferences fall within the normal work time and conditions applying to staff. Hence occupational health and safety issues need to be considered just as they would in the usual work environment.

(23) Organisers should ensure that venues and associated recreational activities are selected having regard to the need to protect the health and safety of staff. This means that activities that have the potential to cause injuries should be avoided.

Code of Conduct and UWS Policies

(24) Retreats and Conferences for staff are part of the normal workplace activities of the University. As such organisers and participants should adhere to the standards of professional and ethical behaviour that apply to the University and which are expressed in summary form in the Code of Conduct.

(25) University policies apply at such events just as they would on campus. Some policies of particular relevance are listed on the Associated Documents page.

Section 5 - Guidelines

(26) Nil.