This section describes a range of employment and post-employment benefits provided to our people and our relationships with other key people.

4.1 Key Management Personnel Remuneration

Key management personnel (KMP) are those persons having authority and responsibility for planning, directing and controlling the activities of the entity, directly or indirectly, including any director (whether executive or otherwise) of the ABS.

In 2017-18, KMP included official internal and external members of the Executive Board, the 2021 Census Board and the Statistical Business Transformation (SBT) Executive Program Board. In 2018-19, the ABS reviewed and considered how board members were classified as KMP. The ABS gave consideration to the substance of an officer’s membership of the board over the form. As a result of the review, the ABS has determined that the Australian Statistician and the Deputy Australian Statisticians are KMP of the ABS.

The ABS also reviewed the definition of officers who have acted in a KMP position. The ABS assessed that officers who are acting in a KMP position for a continuous period of 12 weeks or more will be considered as a KMP of the ABS for the acting period. Where the officer was acting in a KMP position for less than 12 weeks, the ABS will further assess if the officer had undertaken any decision making that had a significant impact on planning, directing and controlling of the activities of the ABS.

In 2018-19, there were no officers acting in a KMP position for a continuous period of 12 weeks or more. Two officers were identified as acting in a KMP position for less than 12 weeks. It was confirmed that in the duration of their acting arrangements, they had not undertaken any significant decision making that would qualify them for inclusion as KMP for the purposes of this disclosure.

KMP remuneration is prepared on an accrual basis and reported in the table below:

1. Other benefits and allowances include motor vehicle benefits, car parking and related fringe benefits tax, and other allowances. Refer to the Accounting Policy section in Note 1.1A: Employee Benefits for more detail. In 2017-18, as required under the Department of Finance Resource Management Guide 125 Commonwealth Entities Financial Statements Guide (RMG 125), annual leave paid and the net movement in annual leave balance were disclosed as part of Other long-term employee benefits. In 2018-19, as required under the revised RMG 125, annual leave and the net movement in annual leave balance are included as part of Short-term employee benefits. The 2017-18 comparatives have been adjusted to reflect this new classification requirement.

2. The Portfolio Minister and Cabinet Ministers are KMP of the ABS. The Portfolio Minister and Cabinet Ministers’ remuneration and other benefits are set by the Remuneration Tribunal, not paid by the ABS, and are disclosed in the Australian Government’s Consolidated Financial Statements.

The total number of KMP that are included in the above table is four, consisting of the Australian Statistician and three Deputy Australian Statisticians (2018: 13).

4.2 Related Party Disclosures

AASB 124 Related Party Disclosures requires the ABS to disclose transactions with its related parties. Where KMP has an association with an entity where a conflict has the potential to arise, in addition to the duty to disclose that association, the KMP absents him/herself from both the discussion and the decision-making process.

Related Party Relationships

The ABS is an Australian Government controlled entity. Related parties of the ABS include but are not limited to:

• KMP as outlined in 4.1;
• Close family members of KMP as outlined in 4.1; and
• Organisations controlled by these KMP and their close family members.

Related parties to the ABS also include the Portfolio Minister, Cabinet Ministers and other Australian Government entities.

Transactions with Related Parties

Given the breadth of Government activities, related parties may transact with the government sector in the same capacity as ordinary citizens. Such transactions include the payment or refund of taxes, receipt of a Medicare rebate or higher education loans. These transactions are not disclosed in this note.

There were no other loans, grants, guarantees or debts forgiven to any KMP or their close family members or organisation controlled by these KMP and/or by their close family members. Transactions with KMP related entities that occur in the normal course of the ABS’s operations are incidental and conducted on terms no more favourable than similar transactions with other employees or customers. Any vendor relationships with such entities are at arm’s length and comply with the ABS’s procurement policy.

All transactions were conducted under normal terms and conditions and exclude the GST.

Other Related Parties Disclosures

• The Australian Statistician is a non-judicial member of the Australian Electoral Commission.