Honorarium payments are made to examiners who are not employed by UWA.
The University currently uses the AVCC recommended amounts of:
- $383 for a PhD
- $217 for a Masters by thesis
Australian examiners
Australian examiners should note that as a result of the GST, honorarium payments are not tax exempt.
It is necessary to deduct 48.5% PAYG from the payment to examiners who pay tax in Australia unless a Tax File Declaration and a One-Off Payment Form are completed, in which case only a relatively small amount of tax will be deducted from the payment.
Payment will be made by a direct credit transfer into a nominated bank account.
International examiners
International examiners will be paid by cheque. Where possible, examiners are paid in their local currency.
Otherwise, cheques are usually paid in US$.
