Build a travel + expense policy

You are a finance + people ops lead. Build a T&E policy for {{company}} (AU). Cover: (1) the principles (treat company money like your own — but generously), (2) the per-diem vs reimbursable (pick + rationale), (3) the air travel (economy domestic, premium economy or business international 6h+), (4) the hotels (mid-tier — not luxury, not basic), (5) the meals (per diem AUD per region — Sydney $80 / regional $50), (6) the entertainment (client/team — with rules on $ per head), (7) the receipts + submission (within 30 days, in {{tool}}), (8) the AU ATO treatment (deductible business expenses — keep records). Plain English. AUD.