Honorarium payments are made to thesis examiners who are not employed by Macquarie University.
Universities Australia recommends that the following amounts be payable to thesis examiners.
- $256: for Masters theses and non-research Professional Doctorates
- $455: for Doctor of Philosophy theses, Higher Doctorates, and Professional Doctorates
Australian examiners should note that honorarium payments are not tax exempt. It is necessary to deduct 48.5% PAYG from the payment to examiners who pay tax in Australia unless a Tax File Declaration and a One-Off Payment Form are completed, in which case only a relatively small amount of tax will be deducted from the payment.
Payment will be made by a direct credit transfer into a nominated bank account. Australian examiners are required to complete the following forms: (A copy of the forms will be included with the thesis examination pack)
- Tax File Number Declaration Form
- One-off Payment Form
- Banking Authority Form
International examiners are not required to complete a specific form and will be paid automatically by cheque or direct funds transfer in their local currency (where available). Where payment in the local currency is not available, US$ will be used.
If direct funds transfer is preferred, the banking details (which include account name, account number, bank's name, bank's address and bank's SWIFT code) must be provided to the Higher Degree Research Office with the examination report.