Changes to Expense Reimbursement claims

From Friday 6 October 2023, there will be a change in how expense reimbursement claims will be processed for individuals with university IDs. This includes all staff and students, as well as VaHas.

For details regarding the new process, please refer here.


To reimburse/compensate the recipient for expenditure incurred WHERE this expenditure was required to perform/undertake an approved activity in the course of ANU business.

Are there alternatives to reimbursements?

Yes. Reimbursements are the least preferred method of paying for a good or service or managing costs incurred by staff, such as expenses while travelling.

Please consider:

  • Whether the employee should have an ANU Visa Purchase Card;
  • Whether the good or service could have been procured from a supplier that bulk bills ANU. Refer to ANU preferred supplier contracts
  • Have vendors 'invoice' ANU direct for the good or the service that has been received by ANU.

Should all reimbursements be paid or paid in full?

No. It is important that the delegate consider whether:

  • The good or service or expense was actually required by the University;
  • The price of the good/ service or expense was more because the employee purchased it direct, rather than through ANU and received any discounts available to ANU;
  • The level of documentary evidence used to support the claim is not what ANU would normally expect; and
  • The University's GST entitlement may have been compromised.

What supporting documentation must be provided?

  • Preference is given to reimbursements being made on the University's reimbursement form;
  • Original documentation (preferably a tax invoice).

The University owns the original documentation. If part reimbursement only is provided by ANU, then document copies (clearly marked as copies) can be returned to the individual to support any personal income tax return arrangement.

If original documentation is not available to support the reimbursement the individual must:

  • Provide evidence to support the 'price' of the good/ item that has been procured; or
  • Complete a Statutory Declaration outlining full detail of the purchase, its purpose, cost etc.


Preferably the recipient has received some prior notification (from a financial delegate) that 'approval/ reimbursement' will be granted (e.g. travel journey and budget has been approved).

Final approval is upon submission of the request for reimbursement form and must be approved within ES Financials by a Financial Delegateand be supported by original documentation (see above).

Please note the procedures for approval of reimbursements for senior staff is the Delegates for approval of purchase card transactions.

Reimbursements cannot be approved by the individual who is receiving the payment.

Processing of reimbursements to employees/students

All reimbursements will be paid through the University's accounts payable system. Payment will be the default salary bank account for an employee's salary. Payment to students will be the default information included in Student Administration System (maintained by the student in ISIS) and a remittance will be forwarded to them.

Are reimbursements taxed?

It is unlikely that a reimbursement will be taxed in the hands of the employee. But there is a possibility that Fringe Benefits Tax may apply, depending on the $ value and nature of the reimbursement, e.g. reimbursement of travel expenditure for accompanying persons on a journey or other non work related travel. These should be charged to 'other fringe benefits' - account code 5584.