Minister for the Illawarra John Ajaka has labelled reports that he failed to disclose a taxpayer-funded first-class upgrade a "malicious beat-up".
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On Friday, Mr Ajaka quashed claims he received a business-to-first-class upgrade as a favour from Emirates on one leg of a seven-day trip to India and Dubai in late October.
The minister reiterated he had acted by the book and the Illawarra was the big winner from the trade mission.
"I made all of the disclosures in accordance with the times when I was required to provide disclosures," Mr Ajaka, who is also Minister for Disabilities and Ageing, said.
Asked if in hindsight he should have disclosed the upgrade earlier, he said: "I don't believe I've done anything wrong.
"What I believe is occurring is, just prior to an election, there is a malicious beat-up by the Labor opposition, that's all this is.
"This trip occurred in October/November, everyone was aware of this trip [and] my report was filed shortly thereafter; why suddenly raise it today?"
The document Mr Ajaka referred to was a "post mission report" provided to the Mercury, along with a letter of thanks from University of Wollongong Vice-Chancellor Professor Paul Wellings.
Mr Ajaka also rejected shadow treasurer Michael Daley's claims about the cost of the upgrade.
"The figure of $10,000 that's been continually quoted by Michael Daley is nonsense," he said.
"If you carefully check with the flight schedules; I had four flights, only one of those was upgraded and the difference in cost is approximately $2000. I have declared that cost."
Mr Ajaka denied he only declared the upgrade when questioned by a journalist this week.
"That's not correct. What happened was I made all my declarations in accordance with the time requirements that I have to and, more importantly, I volunteered that information to the journalist when I was being asked about the trip," he said.
"There was nothing hidden about that aspect."
Mr Ajaka said he had until March 31 to declare items on his pecuniary interests register.
The delegation also included Mr Ajaka's chief of staff, UOW representatives and NSW trade and investment commissioners based in India and the United Arab Emirates.
The university representatives met their own expenses.