Gifts and benefits

In the course of your duties as an employee, or as a member of a School Representative Body or a School Management Council, including their employees, you may be offered gifts and benefits from different sources including:

• individuals
• parents
• businesses
• contractors.

The gifts and benefits policy sets out the department’s expectations of employees, School Representative Bodies and School Management Councils, including their employees in the management and mitigation of risks associated with the acceptance of gifts and benefits.

Policy

Gifts and benefits - policy DOCX (673.5 KB)

Supporting documents

Gifts and benefits - declaration form DOCX (67.4 KB)

Types of gifts or benefits

There are many types of gifts or benefits including:

• invitations to industry or professional social events
• individual invitations to lunch or dinner
• attendance at private functions
• cumulative gifts and benefits over 12 months from the same person or entity, where the combined value is greater than $100
• cash or prizes.

For more examples and details on what is a reportable gift or benefit, read the policy DOCX (673.5 KB).

What is not a gift or benefit

The following is not considered a gift or benefit under the policy:

• token gifts offered in business situations such as conferences, seminars, or launches
• modest hospitality and business catering in work meetings
• gifts of appreciation and gifts of no retail value from or on behalf of student, parents, guardians, and carers
• attendance at an event that is paid for by the department for a work-related conference, seminar, training or development activity
• hospitality and invitations from Northern Territory Government (NTG) when attendance is work-related or related to their role on the school body, and an NTG department or government business division is the host or sponsor, or co-host or co-sponsor
• a ceremonial gift, where it could not be declined, as it may offend or cause embarrassment to the gift giver.

Your responsibilities

You must consider the appropriateness of accepting a gifts or benefit and refuse where possible.

Do not seek or accept a gifts or benefit for yourself or others, including family members, where it could be perceived to influence the performance of your duties.

If you have been offered a gift or benefit, before accepting, you must:

• complete a gifts and benefits form to seek Chief Executive approval
• declare a declined gift or benefit.
• identify, avoid and manage conflict of interests where it may appear that through the provision of a gift or benefit is securing, or attempting to secure, the influence or favour of the employee.

You must never:

• accept gifts of cash
• accept gifts of any item that is readily converted into cash
• ask for gifts or benefits.

Tax implications

Sometimes, a gift or benefit may result in a fringe benefits tax (FBT).

This may result in:

• additional costs to the agency
• a reportable fringe benefit to you, depending on the cost.

The department and school are required to report on all gifts and benefits for fringe benefits taxation purposes.

For more information including reporting requirements, read the Fringe benefits tax corporate policy advice number 12 on NTG Central (staff access only)..

How to declare

Northern Territory Public Sector (NTPS) Employees:

To declare a gift or benefit, follow these steps:

• Fill in the gifts and benefits form, above.
• Email the form to Quality Assurance Services (QAS).

Wait for the CE to review and make a decision before accepting the gift or benefit.

QAS will notify you of the CE’s decision.

School Representative Bodies and School Management Councils, including their employees:

To declare a gift of benefit, follow these steps:

• Fill in the gifts and benefits form, above.
• Email the form to the school principal.

Wait for the principals to review and make a decision before accepting the gift or benefit.

The principal will notify you of their decision.

If you don't declare

It is a breach under the code of conduct if you don’t declare gifts and benefits, including the relevant school’s or school bodies Code of Conduct.

Read the Code of conduct on NTG Central (staff access only).

Contact us

If you have any questions or queries, please email qas.doe@education.nt.gov.au