What is Electorate Allowance?

Electorate Allowance is an expenses of office allowance payable to MPs, including Ministers and Parliamentary office holders, to cover the costs necessarily incurred in providing services to their constituents. Any part of the allowance that is used for allowable electorate expenses, as decided by the Commissioner of Taxation, is not subject to income tax.

The Members of Parliament determination, available on the  Parliamentary Offices page of the Tribunal's website, sets out the current rates of Electorate Allowance.