ato enterprise agreement 2011 - asu taxasutax.asn.au/docs/ato2011.pdf · cadets 15 19. school based...

ATO enterprise agreement 2011 1

ATO enterprise agreement

2011

Effective from:

Contact point: People Helpline (0) 13 15 50


TABLE OF CONTENTS

SECTION A – ABOUT THIS AGREEMENT 6 1. Aims of the Agreement 6

SECTION B – EMPLOYEE INVOLVEMENT 7 2. Employee consultation 7 3. Corporate consultation 7 4. Freedom of association 8 5. Employee representation 8 6. ATO policies and guidelines 9 7. Notice boards 9

SECTION C - LEADERSHIP 10 8. Expectations of EL2 employees 10

SECTION D – PAY AND ALLOWANCES 11 Classification and remuneration system 11

9. ATO classification arrangement 11 10. Consultation with employees – classification and remuneration matters 11

Pay Increases 11 11. Productivity pay for 2011-2014 11 11A. Productivity bonus payments 13 12. Measuring Corporate Outcomes and Productivity Improvement Measures 13

Pay 14 13. Base rates of pay 14 14. Salary advancement – General Employees 14 15. EL2 employee’s remuneration 15 16. Junior rates of pay 15 17. Trainee rates of pay 15 18. Cadets 15 19. School based trainees 16 20. Valuer in training 16 21. Supported wage scheme 16 22. Fortnightly payments 17 23. Salary on engagement 17 24. Salary on commencement as an EL2 17 25. Salary on movement at level from another APS Agency 17 26. Salary on promotion 17 27. Salary on movement within Executive Level 2 18 28. Salary on reduction 18

Pay options 18 29. Salary packaging 18 30. Superannuation 19 31. Recovery of debts to the ATO 19

Allowances 21 32. Performance of higher duties or higher work value 21 33. Departmental Liaison Officer Allowance 22 34. Intermittent Motor Driving Duties Allowance 22 35. First Aid Allowance 22 36. Community Language Allowance 22 37. Health and Safety Representative Allowance 23


38. Emergency Warden Allowance 23 39. Harassment Contact Officer Allowance 23 40. Wellbeing Site Representative Allowance 23 41. Other allowances 24 42. Loss or damage to clothing or personal effects 24 43. Maintenance of personal equipment 24 44. Additional conditions for field work 24 45. Motor Vehicle Allowance 25 46. EL2 AVO vehicle private usage 26 47. Use of mobile phones 27

Transfer and locality allowances 27 48. Eligibility for relocation costs 27 49. Removal expenses 28 50. Expenses for sale or purchase of home 28 51. Disturbance payment 29 52. Temporary accommodation allowance 29 53. Education costs 30 54. Remote localities leave fares 30 55. Emergency or compassionate travel 30 56. District Allowance 31 57. Additional leave credits for remote localities 31 58. Cost of transport for medical or dental treatment 32

Overtime and penalty rates 33 59. Overtime 33 60. Emergency duty 35 61. Restriction duty 36

Specific types of employees 38 62. Trainees 38 63. Cadets 38 64. Valuers – in – training 39 65. Supported wage employees 39 66. Non-ongoing employees – general terms and conditions 39 67. Shiftwork 45 68. Employees - Irregular or intermittent duties 46 69. Compliance surveillance employees – hours of duty and associated provisions 48

Travel 52 70. Class of air travel 52 71. Travelling Allowance 52 72. Additional care costs 53 73. Camping Allowance 53 74. Excess travel 53 75. Reimbursement of fares to visit sick employee 54

SECTION E – BALANCING WORK & PERSONAL LIFE 55 76. Work/family/lifestyle balance 55 77. Employee Assistance Scheme 55 78. Personal Wellbeing program 56 79. Health and Wellbeing Allowance 56

Attendance and working patterns 56 80. Timekeeping 56 81. Flexible working patterns 56 82. Flextime 58 83. EL2 working patterns 60 84. Client Service Window - Meeting obligations for 8 am to 6 pm service to clients 61 85. Regular part time employment 63 86. Job sharing 66 87. Unauthorised absences 66

Working at home 66 88. Working at home 66


Holidays 68 89. Public holidays 68 90. Christmas closedown 69

Leave 69 91. General leave provisions 69 92. Annual leave 70 93. Purchased leave scheme 71 94. Long Service Leave 71 95. Sabbatical Leave 72 96. Assistance with holiday care program costs 72 97. Personal Leave 72 98. Compassionate (including Bereavement) Leave 76 99. Defence Reservists Leave 77 100. War Service Sick Leave 78 101. Cultural, Ceremonial and NAIDOC Leave 78 102. Community Service Volunteer Leave 78 103. Witness Leave 79 104. Workplace Relations Training Leave 79 105. Blood Donor and Vaccination Leave 79 106. Miscellaneous Leave 79

Leave for parenting purposes 80 107. Maternity and Maternal Leave 80 108. Supporting Partners Leave 80 109. Adoption Leave 81 110. Foster Parent Leave 81 111. Returning to work after parental leave 82

SECTION F – WORKFORCE PLANNING AND ADJUSTMENT 83 112. Permanent relocation of employees between offices 83 113. Assignment of duties 84 114. Workforce Plan and flexibility 84 115. Income maintenance period 85 116. Employees whose services cannot be effectively used 85 117. Excess employees 86 118. Preventing excess employee situations 86 119. Redundancy provisions 88 120. Termination of employment 92 121. Resignation 93

Workplace environment 94 122. Code of Conduct 94 123. Anti-Discrimination 94 124. Workplace Diversity 94 125. Occupational Health and Safety (OH&S) 95 126. Accommodation 95 127. Disruption due to building activity 95 128. Procedures for air-conditioned workplaces 96 129. Environment 96

SECTION G – RECOGNISING, BUILDING AND USING EMPLOYEE SKILLS 97 Professionalism and development of General Employees 97

130. Application of Performance System 97 131. Performance System 97 132. Capability development 98 133. How to identify individual learning and development needs 99 134. How learning and development needs will be met 100 135. Advancement Development Programs 100 136. Continuing Professional Development 101 137. Career development 102

EL2 Professionalism and ongoing capability development 104


138. EL2 development 104 139. Professional Allowance 104 140. EL2 Performance system 104

Under performance 107 141. Performance counselling 107 142. Unsatisfactory performance procedures 108

Monitoring 111 143. Automated employee monitoring 111

Performance improvement and market testing 111 144. ATO approach 111

SECTION H – DISPUTES AVOIDANCE AND SETTLEMENT PROCEDURES 112 145. Disputes Avoidance and Settlement Procedures 112

SECTION I – TECHNICAL AND GENERAL 115 146. Name of the Agreement 115 147. Who does the Agreement cover? 115 148. When does the Agreement start and end? 115 149. Definitions 115 150. Relationship to other Agreements and Awards 116 151. Safety net clause 117 152. No extra claims clause 117 153. Authority of the Commissioner 117 154. Individual Flexibility Arrangements 118

ATTACHMENTS 120 ATTACHMENT A 120

Schedule 1 – Pay Rates 120 Schedule 2 – ATO Junior rates percentages 124 Schedule 3 – ATO Trainee rates percentages 124

ATTACHMENT B 125 ATO Enterprise Agreement Corporate Outcome Measures 125 ATO enterprise agreement 2010-11 Service Standards 126

ATTACHMENT C 127 Conditions relating to service for redundancy benefit purposes 127 ATTACHMENT D 128 Facilities for workplace delegates 128 ATTACHMENT E 129 Productivity bonus payment for 2011/2012 129 ATTACHMENT F 130 Productivity bonus payment for 2012/2013 130 ATTACHMENT G 131 Productivity improvement measures 131


SECTION A – ABOUT THIS AGREEMENT 1. Aims of the Agreement The aims of this Agreement are to facilitate:

a) The ATO’s role as a quality service provider responsive to the needs of Government and the Australian community – to deliver business outcomes and maintain community confidence so that it remains the Government’s agency of choice.

b) The ATO remaining a quality and attractive employer – so it can:

i. be competitive in recruiting and retaining employees; ii. appropriately reward and recognise the work ATO employees do for

Government; and iii. be as flexible as it can, taking into account employees’ preferences and

personal circumstances.

c) The maintenance and development of strong co-operative relationships between the ATO and its employees that are typified by:

i. openness, transparency and a willingness to consult; ii. a shared understanding of mutual expectations and obligations; and iii. genuine two-way communication between managers and employees.

d) The leadership role that EL2 employees have in the ATO, particularly for providing

the leadership for day-to-day implementation of operational strategies and bottom up continuous improvement and intelligence.

e) Continued investment in the ATO workforce through an enhanced ability to assess

and develop the capability of ATO employees.

f) Progress toward a strong values-based performance culture, focused on team productivity and individual performance.


SECTION B – EMPLOYEE INVOLVEMENT 2. Employee consultation

Principles 2.1 Consultation and communication within the ATO takes place on the basis of the following

principles: a) The Commissioner and the ATO Executive have the responsibility of making

business decisions that affect the ATO’s outcomes and future. b) Managers, at all levels, are also accountable for delivering business outcomes and

have the authority to make relevant decisions. c) Employees should be consulted about matters that significantly affect them. d) Employees have a right to have their views represented through their chosen

representative, including union representatives. Prospective decisions 2.2 In line with the above principles, the ATO will undertake consultation with employees and

their representatives, where practicable, in relation to prospective business decisions that significantly affect employees. This will normally include the context and/or reasons for the prospective decision and the potential impacts.

Implementation of decisions 2.3 The ATO will also consult with employees and, where they choose, their representatives in

relation to the implementation of decisions that significantly affect them. This will normally include the context and/or reasons for the decision and the potential impacts.

3. Corporate consultation

3.1 Consultation is to occur at the national, sub plan or local level as appropriate for the nature of the change.

3.2 In addition, the ATO will consult with employees and their representatives as and where required under the provisions of specific clauses in this Agreement.

3.3 The ATO has a National Consultative Forum (NCF). The NCF is a forum for consultation, on a regular basis, on:

a) issues surrounding implementation of this Agreement, as well as associated people management policies and guidelines as varied from time to time;

b) matters impacting on employees that have an ATO wide focus or significance; and c) other standing agenda items.

In addition, as part of this forum, employees and their representatives will be offered the opportunity to be briefed by ATO management twice a year on overall corporate directions and initiatives including budget updates.

3.4 The NCF will comprise: the Commissioner (or FAC ATOP as proxy), as Chair, the chair of each of the Sub Plan Consultative Forums established under sub clause 3.7, and employees and their representatives. The ASU and CPSU will each have three representatives. In addition, the Commissioner may determine the number of other employees, and where they choose, their representatives who will be invited to be members of the Forum. In addition, in consultation with EL2 employees the Commissioner will determine the number and method of selection of EL2 employee representatives on the NCF.

3.5 The NCF will operate in accordance with Terms of Reference that has been endorsed by the NCF. The Terms of Reference will include, but not be limited to, an agreement of the members of the NCF to:


a) discuss workplace matters in a spirit of cooperation and trust; and b) ensure that employees and their nominated representatives not only receive

information on workplace issues that affect them, but also have an opportunity to contribute to the discussions on those issues and have their views considered on those matters.

3.6 The forum will meet at least three times a year. These meetings will generally be in person. Additional meetings will be held as necessary. Its members are to seek to reach agreement through a process of consultation and discussion. Where agreement cannot be reached on matters before the NCF, the Commissioner of Taxation will make a final decision.

Sub Plan Consultative Forums

3.7 There will be Sub Plan Consultative Forums which will be established under the Terms of Reference as determined by each consultative forum. Where agreement cannot be reached on matters before the Sub Plan Consultative Forum, the Commissioner of Taxation (or delegate) will make a final decision.

Support for corporate and sub plan consultative processes

3.8 Where employees are involved in consultative or business forums, they will be provided with a suitable facilities package to give them the necessary support.

Workplace consultation 3.9 At the workplace level consultative arrangements with employees should be based on the

following principles: a) workplace issues should be discussed in a spirit of cooperation and trust; b) employees should receive information on issues that significantly affect them; c) managers are accountable for their area but, wherever practicable, employees

should have an opportunity to contribute their views before managers implement decisions that will significantly affect them; and

d) there should be a direct relationship between managers and team members. 3.10 Managers will also consult with employees and, where they choose, their representatives as

and where required under the provisions of specific clauses in this Agreement.

4. Freedom of association

4.1 The ATO recognises that employees are free to choose to join, or not join, a union. 4.2 Irrespective of that choice employees will not be disadvantaged or discriminated against in

respect of their employment under this agreement. Employees who choose to be members of a union have the right to participate in lawful union activities and have their industrial interests represented by that union.

5. Employee representation

5.1 In any individual employee workplace matter arising under this Agreement, an employee may have an employee representative, which may be a union representative, assist or represent them. To avoid doubt, this assistance includes acting as an advocate. All participants will treat each other with respect and courtesy and all participants will deal with the employee’s representative in good faith.

5.2 The arrangements set out in clause 5.1 will also apply in relation to: a) a review of employment action, where the matter is not one arising under the

Agreement;


b) an employee’s fitness for duty; c) an employee’s workplace rehabilitation; d) an alleged breach of the Code of Conduct; and e) a “whistleblower” matter.

5.3 For ATO employees, time spent on being a representative under this clause is time on duty. Release from duty will be subject to operational requirements and prior approval from the representative’s manager.

5.4 The period of release will extend to the time of discussions, meetings or interviews with management plus a reasonable time to assist the other employee before and after the discussion, meetings or interview. Nothing in this clause should be read as providing or enhancing any right of entry for the employee representative to enter the ATO.

5.5 The ATO respects and will facilitate the role of union workplace delegates, and other elected union representatives, who include APS employees elected to represent union members in representative forums. Attachment D outlines the facilities and resources available for union workplace delegates to use on a reasonable basis.

6. ATO policies and guidelines

6.1 Where it is proposed to develop any new policy or guideline that relates to the provisions of this Agreement, the ATO will consult with employees and their representatives prior to finalisation.

6.2 Where a significant or substantial change to an existing policy or guideline that relates to the provisions of this Agreement is proposed, the ATO will consult with employees and their representatives prior to finalisation. In addition, the ATO will consult with employees and their representatives in relation to any reviews or significant changes to its recruitment and selection policy.

7. Notice boards

Access to official notice boards

7.1 To facilitate communication, employees may display appropriate information on ATO notice boards designated for that purpose.

7.2 To facilitate communication, workplace representatives, including union delegates and employee representatives, may display appropriate information on ATO notice boards designated for their use.


SECTION C - LEADERSHIP

8. Expectations of EL2 employees

8.1 Each EL2 employee has a leadership role in the ATO to achieve the vision set out in our Strategic Statement - Australians value their tax and superannuation systems as community assets, where willing participation is recognised as good citizenship, and to enliven its 5 supporting themes and our corporate values. They share this responsibility with the ATO’s Senior Executive Service, and seek to engage the people they work with to further this goal. Based on the five themes of encourage, support, protect, enhance and champion, all EL2 employees, individually and collectively, bring our vision to life for our people and for our community. As leaders they have the direction and intent, the capability and the courage to make this difference. Leading by example, EL2 employees exemplify ATO corporate values and communicate the ATO’s vision, strategic goals and organisational priorities to ATO employees. They engage in whole-of-enterprise thinking, planning and implementation and provide a link between our Strategic Statement and the day to day operational requirements of our work. Working with the senior executive, EL2 employees set priorities, make decisions, contribute their expertise and leverage the expertise of others to achieve business outcomes and influence the future directions of the organisation. Flexibility, accountability and a willingness to consult, collaborate and co-design across the APS, with the community, and with colleagues throughout the ATO are traits expected of EL2 employees. They set the tone and expectations for a performance culture that delivers on our commitments while living our corporate values. This includes talent development as well as performance management. EL2 employees are also proactive in improving business performance by encouraging innovation and continuous improvement, and incorporating employee and community feedback into strategic decision making. EL2 employees explore fresh ideas, make use of new technologies, and forge strong partnerships both within the ATO and with the community. EL2 employees promote a culture of shared values. They also build a common understanding with staff about what has to be achieved in a dynamic environment, and support staff to work collaboratively and be responsive to achieve today’s results while building for the future. As representatives of the ATO, EL2 employees lead with integrity and build relationships with stakeholders that enhance community perceptions and confidence in the ATO. They build positive employee engagement and perceptions of the organisation and of the importance of the work we do for the community. The responsibilities of EL2 leadership include a commitment to self-development and the development of employee capability by creating an environment where employees can perform and grow. EL2 employees actively manage the performance of employees and the relationship of employees with the organisation both nationally and at a site level. As executives in the ATO, EL2 employees provide a clear example of leadership and commitment, inspiring a culture where achievement is valued and discretionary effort recognised.


SECTION D – PAY AND ALLOWANCES

Classification and remuneration system

9. ATO classification arrangement

9.1

Classification Cadet APS Traineeship APS (Administrative) Graduate APS Valuer Valuer in training APS Level 1 APS Level 2 APS Level 3 APS Level 4 APS Level 5 APS Level 6 Executive Level 1 Executive Level 2

9.2 Local titles or designations may be used in addition to APS classifications to facilitate recruitment advertising and people management as well as to identify jobs within ATO Professional Streams. Local titles or designations will not impact on the classification level of a job.

9.3 Where the Commissioner wishes to employ a person in a classification which is not included in this agreement but is recognised as part of the APS Classification structure, the Commissioner may employ that person and the relevant classification will be determined in accordance with the Classification Rules. Salary will be set in accordance with Clauses 23 to 27 of this Agreement.

10. Consultation with employees – classification and remuneration matters

10.1 Any change to classification and remuneration arrangements would be introduced by way of a formal variation to this Agreement in accordance with the Fair Work Act 2009.

Pay Increases

11. Productivity pay for 2011-2014

Productivity pay rise for 2011/2012

11.1 General Employees will receive a 4% increase in base rates of pay effective from the commencement of this Agreement. EL2 employees will receive a 0.75% increase in base rates of pay effective from the commencement of this Agreement.

Productivity pay rises for 2012/2013

11.2.1 If 2011/12 corporate outcomes are achieved and the ATO has the ability to fund pay rises within budget, employees will receive a 2% increase in base rates of pay as at 20 June 2012, effective from 21 June 2012.

11.2.2 If corporate outcomes for 2011/2012 are not met, the base rates of pay increase may occur as follows: If the ATO performance is on track for achievement of 2012/13 corporate outcomes at the


end of October 2012 and the ATO has the ability to fund pay rises and lump sum payments within budget, employees will receive a 2% increase in base rates of pay as at 20 June 2012, effective from 8 November 2012, and a lump sum payment equivalent to 2% of the employee’s gross earnings over the period 21 June 2012 to 7 November 2012.

11.2.3 11.2.4

If the ATO performance is on track for achievement of 2012/13 corporate outcomes at the end of December 2012 and the ATO has the ability to fund pay rises within budget, employees will receive a 1% increase in base rates of pay as at 2 January 2013, effective from 3 January 2013. However, if the ATO performance is not on track for achievement of 2012/2013 corporate outcomes in December 2012, then the 1% increase in base rates of pay may occur as follows: If the ATO performance is on track for the achievement of 2012/13 corporate outcomes at the end of April 2013 and the ATO has the ability to fund pay rises and lump sum payments within budget, employees will receive a 1% increase in base rates of pay as at 2 January 2013, effective from 9 May 2013, and a lump sum equivalent to 1% of the employee’s gross earnings over the period 3 January 2013 to 8 May 2013.

Productivity pay rise for 2013/2014

11.3.1 If 2012/13 corporate outcomes are achieved and the ATO has the ability to fund pay rises within budget, employees will receive a 2% increase in base rates of pay as at 19 June 2013, effective from 20 June 2013.

11.3.2 If corporate outcomes for 2012/13 are not met, the base rates of pay increase may occur in two stages. If the ATO performance is on track for achievement of 2013/2014 corporate outcomes and the ATO has the ability to fund pay rises and lump sum payments within budget, employees will receive:

i. Stage 1: a 1% increase in base rates of pay as at 19 June 2013, effective from 7 November 2013, and a lump sum payment equivalent to 1% of the employee’s gross earnings over the period 20 June 2013 to 6 November 2013.

ii. Stage 2: a further 1% increase in base rates of pay as at 19 June 2013, effective from 8 May 2014, and a lump sum payment equivalent to 1% of the employee’s gross earnings over the period 20 June 2013 to 7 May 2014.

11.3.3 However, if the ATO performance is not on track for achievement of 2013/2014 corporate outcomes in November 2013, then: a) The 1% increase in base rates of pay, plus the lump sum payment outlined in sub-

clause 11.3.2 i) will be deferred for consideration until May 2014. If corporate outcomes are on track to being achieved in May 2014, and the ATO has the ability to fund pay rises and lump sum payments within budget, employees will receive a 1% increase in base rates of pay as at 19 June 2013, effective from 8 May 2014, and a lump sum payment equivalent to 1% of the employee’s gross earnings over the period 20 June 2013 to 7 May 2014.

b) Also, the 1% increase in base rates of pay outlined in sub-clause 11.3.2 ii) will be deferred for consideration until May 2014. If corporate outcomes are on track to being achieved in May 2014, and the ATO has the ability to fund pay rises and lump sum payments within budget, employees will receive a 1% increase in base rates of pay as at 19 June 2013, effective from 22 May 2014, and a lump sum payment equivalent to 1% of the employee’s gross earnings over the period 20 June 2013 to 21 May 2014.

11.4 Ongoing rates of pay are shown in Attachment A. 11.5 If the ATO achieves or is on track to achieve its corporate outcomes but the full pay rise and

lump sum payment cannot be funded within budget, then the pay increases and lump sum payments under sub-clauses 11.2 and 11.3 will be reduced to the highest level that can be


funded. 11.6 If an overall improvement in corporate outcomes is achieved by the end of the financial year

and the full pay rises can be funded within budget for 2012/2013, employees will get the total 3% paid with effect from 30 June 2013 and for 2013/14 employees will get the total 2% paid from 30 June 2014 even if instalments were missed during those years.

11.7 If foundations for productivity improvements have been put in place during the period of this Agreement that are expected to result in additional productivities into the future, then these will be recognised in the next Agreement in the context of the ATO’s funding framework. In this context, additional productivities means those that are over and above ongoing productivity required to fund ongoing pay and conditions improvements in this Agreement.

11.8 To be entitled to the lump sum payments referred to in sub-clauses 11.2.2 and 11.2.4 you must be an employee on 7 November 2012 and 8 May 2013 respectively.

11.9 To be entitled to the lump sum payments referred to in sub-clauses 11.3.2 i, 11.3.2ii, 11.3.3 a) and 11.3.3 b) you must be an employee on 6 November 2013, 7 May 2014, 7 May 2014 and 21 May 2014 respectively.

11.10 Employees who are contributing to the ATO Purchased Leave scheme or using the salary packaging options offered by the ATO will not receive a lower lump sum than they would if not participating in the ATO Purchased Leave scheme, Sabbatical Leave scheme or using the salary packaging options.

11.11 For the purpose of this clause, ‘gross earnings’ means salary and salary related allowances.

11A. Productivity bonus payments

Productivity Bonus Payment for 2011/2012 11A.1 If 2011/12 productivity improvement measures are achieved and the ATO has the ability to

fund the productivity pay rise and productivity bonus payment within budget, eligible employees will receive a productivity bonus payment. Details of the payment including the amount of the payment and the eligibility criteria are set in Attachment E.

Productivity Bonus Payment for 2012/2013 11A.2 If 2012/13 productivity improvement measures are achieved and the ATO has the ability to

fund the productivity pay rise and productivity bonus payment within budget, eligible employees will receive a productivity bonus payment. Details of the payment including the amount of the payment and the eligibility criteria are set in Attachment F.

12. Measuring Corporate Outcomes and Productivity Improvement Measures

12.1 For the purpose of clause 11, achieving Corporate Outcomes in 2011/2012, 2012/2013 and 2013/2014 will be demonstrated by the ATO achieving the specific measures and standards listed in the “Target” column in Attachment B.

12.1.1 For the purpose of clause 11A.1 and 11A.2, the ATO needs to achieve overall productivity increases equivalent to the targets listed in Attachment G.

12.2 In confirming whether productivity pay rises and/or productivity bonus payments will be paid, the Commissioner will discount factors outside the direct control of the ATO and its employees such as changes in the law, tax reform, economic, technological or environmental factors, funding or workload which may have distorted the performance measures. In relation to the productivity bonus payments only, productivity increases equivalent to the targets listed in Attachment G have to be met and funding is available.

12.3 If the Commissioner has formed a view that corporate outcomes and/or productivity improvement measures have not been achieved (or are not on track towards being achieved) and that, even after considering clause 12.2, pay outcomes may not be paid, the Commissioner will offer employees and, their representatives, the opportunity for input before coming to a final decision. Employees and their representatives will be informed at regular intervals on progress against corporate outcomes.


12.4 If additional functions need to be performed within the ATO without additional funding being provided to the organisation or if there is unforeseen additional demand for ATO services and, as a result, funds need to be moved within the ATO, the ATO will continue to operate within budget (including facility to pay the full pay rises) and any resultant effect on performance measures will be taken into account under sub-clause 12.2.

Pay

13. Base rates of pay 13.1 Base rates of pay payable after commencement of this Agreement are set out in Attachment

A Schedule 1. These are the rates payable if all increases envisaged under this Agreement are achieved. If any rates are not achieved or are only partially achieved, the rates set out in Attachment A Schedule 1 will need to be discounted in accordance with clause 11.

14. Salary advancement – General Employees

12 month period 14.1 For General Employees, subject to this clause where pay points are available above the

minimum within an approved classification, an employee is entitled to annual salary advancement to the next highest pay point after 12 months of employment at their existing pay point. For the purpose of this sub-clause, prior periods of ongoing or non-ongoing employment with the ATO that are continuous with the current period of employment will count towards the 12 month period.

14.2 The 12 month period will be extended by a corresponding number of calendar days if more than 30 calendar days of leave is taken and that leave does not count as service. Paid leave and leave without pay to count as service will not extend the 12 month period. Where an employee meets the requirements of this clause prior to a period of paid leave they will be taken to have met the requirements while on that leave.

Conditions for advancement 14.3 Annual salary advancement is subject to:

a) the employee’s diligence, efficiency, attendance for duty and overall performance being assessed as satisfactory. The manager/Director will refer to the ATO Performance System in making this assessment; and

b) any qualification or advancement barriers or accelerated advancement provisions. 14.4

Annual salary advancement can be deferred for a specified period, up to 12 months. If annual salary advancement is deferred, a statement of the reasons is to be provided to the employee.

14.5 If the period of deferral does not exceed 6 months, approval may be given for the employee’s annual salary advancement entitlement date to remain unchanged. Where approval is not given, or the period of deferral exceeds 6 months, the date for consideration of the employee’s next annual salary advancement shall be extended by the period of the deferral. Following any period of deferral, the employee must satisfy the requirements of sub-clause 14.3 in order to receive salary advancement. If those requirements are not met the salary advancement must be deferred for a further period or periods of up to three months each time until such time as they are met.

Annual salary advancement while on higher duties 14.6 Annual salary advancement will be due:

a) if on higher duties for a continuous period of 12 months; or b) if paid for higher duties for 12 months in a 24 month period.

Retention of salary advancement level 14.7 A salary advancement rate will be retained for future duties at that classification except that


an employee who does not perform duties at that classification or higher for two consecutive years, reverts to the minimum of the range for any subsequent duty at that level.

Does not apply to Juniors or Trainees 14.8 Clause 14.1 does not apply to employees whose pay is set under provisions relating to rates

of pay for junior employees or trainees.

15. EL2 employee’s remuneration

EL2 employee’s rate of pay 15.1 An EL2 employee's rate of pay will be determined by the EL2’s manager following a

discussion with the EL2 employee. This discussion, which will take place at least annually, will take into account the following principles:

a) the work value of the job will determine the EL2 employee's allocation to a pay zone; and

b) a rating of satisfactory against the factors of growth, experience and contribution will be considered when determining the pay rate within a pay zone.

Following the discussion the manager will allocate a rate of pay for the EL2 employee in line with the pay points in Attachment A.

15.2 Any decision about the work value of a particular job will not result in a reduction in the rate of pay.

16. Junior rates of pay

16.1 The salary of an employee who is younger than 21 years of age and who is employed as an APS1 will be calculated, to the nearest dollar, as a percentage of the minimum salary payable to an adult APS1 according to age as set out in the table in Attachment A Schedule 2.

16.2 The Commissioner may determine that the salary payable to an employee will be at a higher point in the APS1 salary range than in clause 16.1 where the Commissioner believes the employee’s experience, qualifications and skills justify the higher pay point.

17. Trainee rates of pay

17.1 Trainees will be paid a percentage of the minimum salary for an adult APS1, rounded to the nearest dollar, having regard to age, schooling completed and the predetermined average proportion of time to be spent in approved training. These percentages are set out in a table in Attachment A Schedule 3.

18. Cadets

Salary

18.1 Cadet salaries will be paid fortnightly in accordance with Attachment A, Schedule 1. The fortnightly payment is an average based upon the anticipated hours that an employee will spend studying and the anticipated hours the employee will spend in the workplace in a year. It includes time spent in the workplace during semester breaks. ‘Semester breaks’ are defined by each tertiary institution.

18.2 The delegate has the discretion to pay an employee at a higher point in the Cadet salary range on engagement where warranted by the employee’s experience, skills and knowledge.

18.3 An employee will be entitled to an adjustment if the amount received over the year on an averaging basis is less than the amount that the employee would have received if salary payable had been calculated on the actual times they worked or studied each fortnight.

Salary advancement


18.4 An employee who is paid salary in accordance with an age rate will have their salary increased to the appropriate rate on the employee's birthday.

18.5 An employee who is paid according to the schedule of salary rates for adult employees will be entitled to salary advancement on the anniversary of their engagement as an employee in the ATO, or 12 months after their last salary advancement, which ever is the later, subject to satisfactory progress in training and work performance.

19. School based trainees

19.1 School-based trainees are engaged as Trainees APS (Administrative). Their salaries are paid in accordance with APS1 salary rates and paid only for the hours the ATO requires them to be at work and they attend for those hours.

19.2 A loading of 20% is payable in addition to the relevant APS1 salary rate in Attachment A Schedule 1. This loading is in lieu of payment for public holidays and all forms of leave paid under this agreement. Service as a school-based trainee will not count for the accrual of any paid leave under this agreement, once an employee has been allocated a classification under clause 19.5.

19.3 An employee who is paid salary in accordance with an age rate will have their salary increased to the appropriate rate on the employee's birthday.

19.4 An employee who is paid according to the schedule of salary rates for adult employees will be entitled to salary advancement on the anniversary of their engagement as an employee in the ATO, or 12 months after their last salary advancement, which ever is the later, subject to satisfactory progress in training and work performance.

19.5 When the Commissioner is satisfied that the school based traineeship has been successfully completed, the Trainee APS may be allocated a classification in accordance with the APS Classification Rules and the Commissioner may determine a salary within the applicable range.

20. Valuer in training

Salary 20.1 Valuers-in-training (VITs) salaries will be paid fortnightly in accordance with Attachment A,

Schedule 1. The fortnightly payment is an average based upon the anticipated hours that an employee will spend studying and the anticipated hours the employee will spend in the workplace in a year. It includes time spent in the workplace during semester breaks. ‘Semester breaks’ are defined by each tertiary institution.

20.2 The delegate has the discretion to pay an employee at a higher point in the VIT salary range on engagement where warranted by the employee’s experience, skills and knowledge.

20.3 An employee will be entitled to an adjustment if the amount received over the year on an averaging basis is less than the amount that the employee would have received if salary payable had been calculated on the actual times they worked or studied each fortnight.

Salary Advancement 20.4 An employee who is paid salary in accordance with an age rate will have their salary

increased to the appropriate rate on the employee's birthday. 20.5 An employee who is paid according to the schedule of salary rates for adult employees will

be entitled to salary advancement on the anniversary of their engagement as an employee in the ATO, or 12 months after their last salary advancement, which ever is the later, subject to satisfactory progress in training and work performance.

21. Supported wage scheme

21.1 Employees who are unable to perform duties to the competence level required because of a


disability and who meet the criteria for receipt of a Disability Support Pension may be paid the applicable percentage of the relevant pay rate that corresponds to their assessed capacity to do the work.

21.2 The minimum amount payable must not be less than the prescribed minimum weekly amount.

22. Fortnightly payments

22.1 Employees will be paid fortnightly according to the formula: Fortnightly pay = annual salary x 12/313

22.2 Employees will have their fortnightly salary paid by electronic funds transfer into a financial institution of their choice.

23. Salary on engagement

23.1 Salary on engagement will be the minimum pay level for the applicable job, unless a higher salary is authorised where the experience, qualifications and skills of the new employee warrant payment of salary above the minimum rate.

23.2 If salary is set at an incorrect salary point when an employee commences, the Commissioner may, to the advantage of the employee, authorise payment of salary at the correct salary point.

24. Salary on commencement as an EL2

24.1 Salary on commencement at the EL2 level in the ATO will be the minimum pay level for the applicable job, unless a higher salary is authorised where the experience, qualifications and skills of the EL2 employee and the nature and complexity of the job warrant payment of salary above the minimum rate.

25. Salary on movement at level from another APS Agency

25.1 The salary on movement at level to the ATO will be at the minimum of the applicable salary range except that services at that, or any higher classification, will be used to advance the salary in accordance with:

a) for General Employees, the salary advancement provisions, or b) for EL2 employees, base rate of pay discussion outcomes.

25.2 At the discretion of the Commissioner an employee moving (at level) to the ATO from another APS Agency whose salary in their previous agency exceeds the current salary the employee would otherwise be entitled to under this Agreement will be maintained on their current salary until such time as their salary is absorbed by ATO pay increases.

25.3 Where an employee's salary is maintained under this provision, pay increases set out in clause 11 will not apply until the relevant rate of pay in Attachment A Schedule 1 equals or exceeds the employee's maintained salary level.

26. Salary on promotion

26.1 Where an employee is promoted to a classification of APS 2 to EL1, salary is payable at the minimum of the salary range attached to the higher classification. However where the employee has performed service at that or any higher classification prior to the promotion the Salary Advancement provisions of this Agreement will be used to determine the appropriate pay point within the higher classification.

26.2 If salary prior to promotion equals or exceeds the minimum salary of the new classification, salary is payable at the next highest point within the salary range of the new classification.


26.3 The Commissioner may determine that the salary payable on promotion will be at a higher pay point in the salary range than provided for in this clause where the experience, qualifications and skills of the employee justify payment at the higher pay point.

27. Salary on movement within Executive Level 2

27.1. Where an EL2 employee is selected to undertake higher value work on an ongoing basis, their rate of pay will be determined by the Commissioner.

27.2 When undertaking work at the EL2 pay zone 2 level, EL2.1 employees at pay point 5 will be paid at pay point 2 of pay zone 2.

28. Salary on reduction

28.1 If an employee transfers to a lower classification, the employee’s salary will be set according to the length of time the employee has worked at that or any higher classification.

28.2 The Commissioner may determine that the salary payable will be at a higher point in the salary range than otherwise provided for under this sub clause where warranted due to the experience, qualifications and skills of the employee.

28.3 Permanent movement to a lower paid job constitutes a transfer on reduction. Unless the employee agrees to the reduction, this can only be done in accordance with processes established to determine whether the circumstances listed in s.23(4) of the PS Act 1999 apply, i.e. physical or mental incapacity, breach of the APS Code of Conduct, redundancy, unsatisfactory performance of duties or loss of an essential qualification.

28.4 Where an employee agrees, in writing, to temporarily perform work at a lower classification level, the Commissioner may determine that the employee is paid a rate of salary applicable to the lower classification level.

28.5 Where an EL2 employee agrees, in writing, to permanently or temporarily perform work at a lower work value level within the EL2 classification range, the Commissioner may determine that the EL2 employee will be paid a rate of salary applicable to the lower work value level.

Pay options

29. Salary packaging

29.1 Employees may choose to convert part of their annual salary under an approved arrangement for certain FBT exempt or concessionally taxed items. These items are listed in the Salary Packaging Administration Manual (the Manual).

29.2 The Manual is available on the intranet and details the FBT and administrative arrangements for salary packaging. Employees and their representatives will be consulted on any changes to the list of items which may be salary packaged and on any significant changes to the Manual.

29.3 Prior to entering into any salary packaging arrangement employees must familiarise themselves, and agree to comply, with the provisions set out in the Manual.

29.4 Employees are responsible for obtaining their own financial advice on salary packaging. As the ATO has been advised that not all items have necessarily beneficial financial effects (and may be negative in some cases), employees are strongly recommended to seek financial advice.

29.5 The amount deducted from an employee's annual salary must result in the arrangement being cost neutral for the ATO, recognising any fees charged for the administration of the scheme and any FBT incurred as a result of the arrangement.

29.6 Salary packaging will not reduce salary for superannuation purposes or any other purpose covered by this Agreement.


29.7 Any money owed to the ATO must be repaid in accordance with clause 31 of this Agreement.

30. Superannuation

30.1 Salary for superannuation purposes will be calculated at 101% of the employee’s salary as calculated under this Agreement from time to time.

Ordinary Time Earnings 30.2 Where an employee is eligible for membership of the Public Sector Superannuation

Accumulation Plan (PSSAP) the employer superannuation contribution will be 15.4% of the employee’s Ordinary Time Earnings (OTE) as defined by the Superannuation Guarantee (Administration) Act 1992.

30.3 In addition, employer superannuation contributions will be paid for the following employees, at the rate stated in clause 30.2: a) employees whose income in a month is less than the minimum payment provisions

in the SGA Act;, b) employees who are under the minimum age provisions within the SGA Act; c) employees who are 70 years or older and who nominate a fund that will accept

such payments; d) employees who are on Supporting Partners Leave, Maternity and Maternal Leave,

Adoption Leave or Foster Parent Leave, with or without pay, as if they had been at work;

e) employees who are in receipt of Comcare workers compensation payments, in which case the amount of super will be based on the amount of Comcare payment they are receiving at that time.

30.4 In addition, employer superannuation contributions will be paid for employees who have salary packaging or purchased leave arrangements in place, at the pre-deduction salary.

30.5 Choice of funds may only be exercised in relation to complying funds which accept contributions paid through electronic funds transfer (EFT) using a file generated by the ATO payroll system.

31. Recovery of debts to the ATO

31.1 Where an employee has been provided with a payment to which the employee was not entitled, whether salary, allowance or other amount payable under this Agreement (an overpayment), a debt is created to the Commonwealth.

31.2 Where an overpayment occurs, the ATO may: a) determine the amount to be recovered (the debt) (including redeterminations to

correct an error); b) notify the employee in writing of the amount of the debt (or the re-determined

amount); c) propose an arrangement to recover the debt; and if the employee contacts the

nominated contact officer within the timeframe nominated in the notification to the employee in (b) above;

i. discuss that arrangement with the employee; ii. agree in writing to the arrangement taking into account the employee’s financial

circumstances, potential hardship to the employee and the amount and nature of the debt.

31.3 Nothing in this clause prevents an employee from seeking approval to waive the debt under the FMA Act.


31.4 Nothing in this clause prevents the ATO from pursuing recovery of the debt through means that are otherwise legally available to the ATO (for example, by instituting debt recovery proceedings).


Allowances

32. Performance of higher duties or higher work value

Direction to perform higher duties

32.1 Subject to the provisions on: a) assignment of duties; and b) payment of Higher Duties Allowance or Higher Work Value Allowance,

an employee may be assigned to temporarily perform duties at a higher classification or higher work value level.

32.2 The conditions of service of the higher classification apply if the job is below Executive Level 2.

Higher Duties Allowance (HDA) and Higher Work Value Allowance (HWVA) 32.3 If a General Employee is assigned to perform all the duties of a job covered by this

Agreement, the employee will be paid an allowance (referred to as higher duties allowance, or HDA) equal to the difference between his or her current salary and the salary that would be payable if they were promoted to the higher classification.

32.4 If an employee is assigned only part of the higher duties, the Commissioner will determine the amount of allowance payable and the conditions under which it is paid.

32.5

If an EL2.1 Employee is directed to temporarily perform duties in an EL2.2 job they will receive an allowance (referred to as higher work value allowance, or HWVA) at a rate determined by the Commissioner.

32.6 When undertaking duties at the EL2.2 level, EL2.1 employees who are at pay point 5 will be paid HWVA based on pay point 2 of the EL2.2 salary range unless a higher rate is determined by the Commissioner.

32.7 An EL2 employee performing higher work value duties proposed to extend beyond 15 months is subject to approval by the NPM and will include a business case setting out the reasons for the extension.

32.8 HDA and HWVA will be regarded as salary for the purposes of travelling and meal allowances, extra duty, penalty payments and excess travelling time.

32.9 An employee will continue to receive HDA and HWVA during paid leave if the employee would have continued to perform the higher duties, had they not been absent.

Minimum periods

32.10 HDA is not payable where an employee is assigned to perform higher duties at the APS 6 classification or below for less than one day continuously.

32.11 HDA is not payable where an employee is assigned to perform higher duties at the EL1 classification for less than one week continuously.

32.12 HDA is not payable where a General Employee is assigned to perform higher duties at the EL2 classification for a continuous period of one week or less.

32.13 HWVA is not payable where an EL2.1 employee is assigned to perform higher work value in an EL2.2 job for a period of less than 2 weeks.

Higher duties and flextime absences 32.14 HDA is not normally payable for relief for flextime absences as this would be incompatible

with the principle of "no additional costs" underlying flextime schemes. 32.15 HDA may be paid for flextime absences in exceptional circumstances, especially jobs which

are deemed to be essential that they be filled and appropriate alternative arrangements cannot be made.

Higher Duties at Executive Level 2


32.16 This Agreement’s terms and conditions for a General Employee continue to apply while a substantive General Employee is on higher duties at the EL2 level.

32.17 While sub-clause 32.16 provides that the General Employee terms and conditions continue to apply while an employee is temporarily assigned to perform duties at the EL2 level, if such an employee is required to undertake official travel they will be paid travelling allowance at the rate they would have received if they had been promoted to that position. Such an employee will be entitled to be paid the higher rate of travelling allowance from the date they are assigned duties at the EL2 level.

Temporary performance at Senior Executive Service (SES) level 32.18 Where an employee is directed to perform work at SES level for a period of two weeks or

longer they will be entitled to additional pay and conditions as determined by the Commissioner.

33. Departmental Liaison Officer Allowance

33.1 An employee who performs the duties of Departmental Liaison Officer, and attends for duty at the Office of a Minister for the ordinary hours of duty on a day, is entitled, in respect of that day, to be paid an allowance at the annual rate of $18687 (and $19061 from 21 June 2012, $19252 from 3 January 2013 and $19637 from 20 June 2013).

34. Intermittent Motor Driving Duties Allowance

34.1 A trainee or junior employee at the APS Level 1 who undertakes intermittent driving duties, involving acceptance of full responsibility for the operation of a vehicle, shall be paid an allowance to raise their salary to 80 percent of that of an APS Level 1 (Adult first salary point), calculated on a daily basis, for each day or part of a day on which they are so employed.

35. First Aid Allowance

35.1 An employee who has recognised first aid responsibilities will be paid an annual allowance, paid fortnightly:

a) First Aid Officer – minimum qualification: Senior First Aid Certificate, or equivalent, $583 (and $595 from 21 June 2012, $601 from 3 January 2013, and $613 from 20 June 2013).

b) Site first aid co-ordinator – minimum qualification: Occupational First Aid Certificate or equivalent, $881 (and $899 from 21 June 2012, $908 from 3 January 2013, and $926 from 20 June 2013).

35.2 This allowance will be paid during periods of paid leave falling within the period that the employee continues to have recognised responsibilities as a qualified first aid officer.

36. Community Language Allowance

36.1 If an employee's language competence is of the relevant standard, an employee may be paid a Community Language Allowance where:

a) the employee's language skills are required for communication in languages other than English, including using Aboriginal and Torres Strait Islander and AUSLAN or other deaf communication skills; and

b) there is an identifiable and continuing need in providing client or employee services. 36.2 If an employee's skill is at a level equivalent to the Language Aide Test conducted by the

National Accreditation Authority for Translators and Interpreters (NAATI), the employee will be paid an allowance of $1002 (and $1022 from 21 June 2012, $1032 from 3 January 2013,


and $1053 from 20 June 2013). 36.3 If an employee's skill is at a level recognised by NAATI to be at the para-professional

interpreter level, the employee will be paid an allowance of $1997 (and $2037 from 21 June 2012, $2057 from 3 January 2013, and $2098 from 20 June 2013).

36.4 The allowance will be paid during periods of paid leave falling within the period where the provisions of clause 36 apply.

37. Health and Safety Representative Allowance

37.1 An employee who has recognised responsibilities as a Health and Safety Representative or a Health and Safety Co-ordinator will be paid an annual allowance, paid fortnightly of $583 (and $595 from 21 June 2012, $601 from 3 January 2013, and $613 from 20 June 2013). This allowance will only be paid to employees who have successfully completed a recognised training program approved by the ATO.

37.2 This allowance will be paid during periods of paid leave falling within the period that the employee continues to have recognised responsibilities as a Health and Safety Representative or a Health and Safety Co-ordinator.

38. Emergency Warden Allowance

38.1 An employee who has recognised responsibilities as an Emergency Warden will be paid an annual allowance, paid fortnightly of $346 (and $353 from 21 June 2012, $357 from 3 January 2013, and $364 from 20 June 2013). This allowance will only be paid to employees who have successfully completed a recognised training program approved by the ATO.

38.2 An employee who has recognised responsibilities as a Chief Emergency Warden will be paid an annual allowance, paid fortnightly of $$881 (and $899 from 21 June 2012, $908 from 3 January 2013, and $926 from 20 June 2013). This allowance will only be paid to employees who have successfully completed a recognised training program approved by the ATO.

38.3 This allowance will be paid during periods of paid leave falling within the period that the employee continues to have recognised responsibilities as an Emergency Warden or Chief Emergency Warden.

39. Harassment Contact Officer Allowance

39.1 An employee who has recognised responsibilities as a Harassment Contact Officer will be paid an annual allowance, paid fortnightly, of $583 (and $595 from 21 June 2012, $601 from 3 January 2013, and $613 from 20 June 2013). This allowance will only be paid to employees who have successfully completed a recognised training program approved by the ATO.

39.2 This allowance will be paid during periods of paid leave falling within the period that the employee continues to have recognised responsibilities as a Harassment Contact Officer.

40. Wellbeing Site Representative Allowance

40.1 An employee who has recognised responsibilities as a Wellbeing Site Representative will be paid an annual allowance, paid fortnightly of $583 (and $595 from 21 June 2012, $601 from 3 January 2013, and $613 from 20 June 2013). This allowance will only be paid to employees who have successfully completed a recognised training program approved by the ATO.

40.2 This allowance will be paid during periods of paid leave falling within the period that the


employee continues to have recognised responsibilities as a Wellbeing Site Representative.

41. Other allowances

41.1 The Commissioner may initiate payment of allowances for groups of employees which recognise the special skill or role that those employees provide or carry out in the ATO, where that role is additional to the normal duties of the employee, and they have successfully completed a recognised training program designed to provide the knowledge and skills required in the role.

42. Loss or damage to clothing or personal effects

42.1 An employee will be reimbursed reasonable costs for the loss of, or damage to, clothing or personal effects which occurs in the course of the employee's employment.

43. Maintenance of personal equipment

43.1 Where, by arrangement with the ATO, a Public Affairs Officer (including Senior PAOs) regularly uses their own equipment (eg VCRs, VDUs, cameras) for official purposes, the ATO will reimburse reasonable costs of consumables and maintenance.

44. Additional conditions for field work Definition of field work 44.1 “Field work” is the performance of duties, outside ATO sites, that primarily involves

interaction with taxpayers (including Excise clients) or their representatives about their taxation matters. This includes third party visits in relation to those taxpayers and also Excise field operations and may include workshops, educational visits or seminars which are conducted to directly improve taxpayer(s) compliance. It does not include attendance or presentations at conferences.

Time of commencing/finishing duty

44.2 An employee who travels direct from home to field work (as defined in clause 44.1) at the start of normal duty on a particular day may ‘sign-on’ for timekeeping purposes at the time they leave home. An employee who travels direct from field duties to home at the end of normal duty on a particular day may ‘sign-off’ for timekeeping purposes at the time they arrive home. ‘Sign-on/sign-off’ times must fall within the applicable bandwidth for ordinary working hours. Where such travel commences before the start of the applicable bandwidth, or finishes after the conclusion of the applicable bandwidth, time off (at single time) may be granted for that portion of the travel. These arrangements do not apply in respect of any day for which the employee receives travelling allowance (either ‘part day’ or daily rate).

44.3 If significant private business is involved on the way to duty in the field, the time of commencing duty will be when that private business ceases. If the private business is on the way home from the field, the time of ceasing duty will be when the trip to that private business starts.

Incidentals allowance for field work 44.4.1 In recognition that there are additional incidental, non-business expenses associated with

working in the field due to the lack of ready access to facilities normally provided by the ATO, employees who perform field work (as defined in clause 44.1) will be paid an hourly allowance of $1.71 (and $1.74 from 21 June 2012, $1.76 from 3 January 2013, and $1.80 from 20 June 2013), payable in respect of each hour (or part thereof) of normal duty (Monday to Friday) spent on field work, provided that no allowance is payable in respect of any day on which the employee spends less than three consecutive hours on field work.


44.4.2 As an alternative to the payment methodology in clause 44.4.1, an hourly allowance of $1.71 (and $1.74 from 21 June 2012, $1.76 from 3 January 2013, and $1.80 from 20 June 2013), will be paid in respect of the total hours (or part thereof) of normal duty (Monday to Friday) spent on field work (as defined in clause 44.1) in a particular four-weekly settlement period, provided that no allowance is payable in respect of that settlement period if the employee spends less than 10% of their normal duty during that settlement period on field work.

44.5 Entitlement to the allowance will be assessed by the employee’s manager at the completion of the four-weekly settlement periods, based on field time recorded in approved time recording systems. The allowance will not count as salary for any purpose and is not payable in respect of any day for which the employee receives travelling allowance (either ‘part day’ or daily rate).

Motor Vehicle Allowance – basis for calculating 44.6 Where an employee is engaged in field work, the amount of motor vehicle allowance payable

(c/km) will be calculated from departure from home until return to home but will exclude: a) any significant travel to undertake private business; b) travel direct from home to an ATO Office to commence duty; c) travel direct from an ATO Office to home at the end of the day.

44.7 Where an employee engaged in field work self assesses their duties to be itinerant and completes the required declaration advising the ATO’s Chief Financial Officer (or delegate) of their status, the amount of motor vehicle allowance payable (c/km) will be calculated from departure from home until return to home but will exclude any significant travel to undertake private business.

45. Motor Vehicle Allowance

45.1 Where it will result in greater efficiency or involve the ATO in no greater expense, an employee may be authorised to use a private motor vehicle for official purposes.

45.2 An employee will be paid an allowance per kilometre: a) 59 cents for vehicles with an engine capacity up to and including 1600 cc; b) 71 cents for vehicles with an engine capacity of between 1601 and 2600 cc; or c) 72 cents for vehicles with an engine capacity of more than 2600 cc.

The ATO will use its subscription service to adjust these rates. New rates will take effect from the next 1 January or 1 July that occurs after the date on the notification from the provider of the subscription service.

45.3 For vehicles powered by rotary engines, the engine capacity limits in clause 45.2 shall be read as half the figure listed.

45.4. If an employee carries goods or passengers which would otherwise be conveyed at ATO expense, the employee will be paid an additional allowance of one cent per kilometre.

45.5 The maximum amount that will be paid under this clause will be the amount that the ATO would have incurred if travel had not been undertaken by private vehicle.

45.6 Motor vehicle allowance will be payable to allow an employee to return to their permanent station from a temporary posting to take Annual Leave in circumstances where approval for motor vehicle allowance was given for the employee to travel to the temporary station.

45.7 Where an employee is given approval to use their motor vehicle, and: a) actual costs that will be incurred in the use of that vehicle will exceed the motor

vehicle allowance; and/or b) there are additional costs for registration or insurance above the costs associated

with private use because the vehicle is being used for business


these costs will be reimbursed to the employee provided that the employee informed the delegate of the additional costs when they made the original request for approval for motor vehicle allowance.

45.8 Employees must notify the ATO immediately if their authority to drive a vehicle or their vehicle insurance is cancelled or suspended for any reason. Employees must not use a vehicle (private or ATO) for business purposes if this happens and any allowance being paid for use of a private vehicle will cease immediately.

Defensive driving courses

45.9 A manager may direct an employee, consistent with the ATO driver safety policy, to attend a defensive driving course at ATO expense. The employee may be prohibited from driving a motor vehicle to perform ATO business until such time as the course is completed.

45.10 If requested by the employee, the ATO may pay for an employee to undertake a defensive driving course every two years if a manager considers it appropriate and the course is in accordance with ATO driver safety policy.

Vehicle Allowance - AVO 45.11 Clauses 45.11 to 45.13 only apply to General Employees in the AVO who have an

agreement in place with the AVO General Manager immediately prior to 8 July 2009 to provide a vehicle to undertake regular valuation fieldwork in return for payment of an annualised motor vehicle allowance. Employees will not be able to enter into a future agreement once their existing agreement expires.

45.12 Employees who have agreed to provide a vehicle under this arrangement will be responsible for continuity of vehicle provision, maintenance, servicing, registration, insurance, taxation compliance, other associated costs and for maintaining a log book of business kilometres covered. Employees may make use of salary packaging to assist in the provision of such a vehicle.

45.13

Employees who have agreed to provide a vehicle under this arrangement will receive an annualised allowance to be determined by AVO guidelines as amended from time to time. This allowance will be paid fortnightly based on the table below. Rates will be amended on 1 July each year in accordance with the March quarter CPI or in the event that extraordinary increases in the costs associated with running and/or maintaining a vehicle occur, as determined by the AVO General Manager.

Location Average Km travelled Annual allowance rate

Metro mass appraisal 20,000 or greater $18,020

Country mass appraisal 35,000 or greater $21,508 46. EL2 AVO vehicle private usage 46.1 This clause only applies to AVO EL2 employees who have a pre-existing agreement in place

with the AVO General Manager prior to 1 July 2009. EL2 employees will not be able to enter into a future agreement once their existing agreement expires.

46.2 Subject to the approval of the AVO General Manager, in return for limited private use (up to 5000km pa excluding normal travel from work to home and return to work) of vehicles leased by AVO, an amount of $500 pa will be recovered (on a pro rata basis) at the end of each quarter or on a fortnightly basis from EL2 employees. Private use above 5000km pa will be subject to disciplinary action by the AVO General Manager.


47. Use of mobile phones 47.1 Mobile phones are issued to employees for business use. 47.2 Employees may make incidental private use of mobile phones provided that:

a) Mobile phones are not used when ATO landlines are available; and b) Calls should be kept as short as possible.

Transfer and locality allowances

48. Eligibility for relocation costs

48.1 Employees are eligible for assistance with relocation costs where they move permanently from one locality to another:

a) as a result of a promotion; b) where they move from a locality where they were paid District Allowance; c) on account of illness which justified the move; d) as a result of a breach of the code of conduct and the move is in the interests of the

ATO; or e) in any other situation, which may include engagement, where the delegate decides that their move is in the interest of the ATO.

48.2 Employees who are eligible for relocation assistance under clause 48.1(a) – 48.1(d) are entitled to payment for the following components:

a) reasonable transport costs of the employee, their partner and dependents to the new locality;

b) reasonable removal expenses; and c) disturbance payment.

48.3 Employees who are eligible for relocation assistance under clause 48.1(e) may be paid in part or full for some or all of the components set out in clause 48.2 where it is reasonable and justified by the circumstances of the move.

48.4 Employees who are eligible for relocation assistance under clause 48.1(a) to 48.1(e) may also be paid Relocation Assistance for part or full payment of any or all of the following components where it is reasonable and justified by the circumstances of the move:

a) temporary accommodation allowance; b) education costs covering reasonable boarding and tuition for dependants in their last

two years of school, where it is impractical for them to move to the new location; c) expenses for the sale and purchase of a house; d) telephone connection costs; and e) motor vehicle registration and licence transfer costs.

48.5 Employees must provide written evidence as required by the delegate in relation to their pre and/or post living circumstances where it is relevant to relocation costs.

48.6 The amount of relocation assistance payable to an employee will not exceed actual reasonable costs incurred against the components in clause 48.2 and 48.4 to which the delegate has agreed will be paid.

48.7 The level of relocation assistance to be provided to an employee must be determined prior to the employee moving from one locality to another.


49. Removal expenses 49.1 Employees who are entitled to be paid for removal expenses either because:

a) they are covered by clause 48.1(a) to 48.1(d); or b) the delegate has agreed that they are entitled under clause 48.3

will be paid for: i. cost of conveyance of employee, partner and dependants; and ii. reasonably incurred cost of removal of their furniture and household effects; and iii. reasonable expenses in kennelling and transporting their pets.

49.2 If furniture and household effects are sold instead of being moved, the employee will be reimbursed for any proven loss on the value up to what it would have cost to move them.

49.3 Compensation will be payable for loss or damage to furniture and household effects during a move, to a maximum of $81793 (and $83429 from 21 June 2012, $84263 from 3 January 2013, and $85948 from 20 June 2013).

49.4 In the event of the death or retirement of an employee whilst on duty away from home, the Commissioner may authorise payment of expenses of the type referred to in sub-clause 49.1 reasonably incurred by the employee or dependants or partner of the employee.

49.5 Employees who are recruited as Graduates or Cadets and are required to move to another locality on engagement to the ATO may be advanced an amount up to $7000 to cover removal costs (including insurance) under the following conditions:

a) Employees will be responsible for organising their own insurance within this amount. The ATO will not be liable for any loss or damage incurred.

b) The advance will be subject to acquittal against actual costs incurred and any excess is to be repaid to the ATO.

c) The amount may be increased where the amount advanced is not sufficient to cover removal costs (as outlined in sub clause 49.1) reasonably incurred. It is most likely that this will occur where the Graduate or Cadet has dependents.

50. Expenses for sale or purchase of home

Eligible transferred employee

50.1 For the purposes of this clause, an eligible transferred employee is an employee who the delegate has determined will be reimbursed for expenses under clause 48.4(c).

Sale of home

50.2 An eligible transferred employee who owns, and ordinarily resides in, a house is entitled to be reimbursed for reasonable expenses incurred if the employee is moved to another locality and sells or enters into an agreement to sell the house.

50.3 Sale must take place within a two year period after the employee commences duty at the new locality.

50.4 Reimbursement for expenses for the sale of a home only applies to permanent moves. 50.5 No reimbursement is payable if an employee who is moved back to, and takes up duty in,

the first-mentioned locality, sells a house in pursuance of an agreement entered into after the date on which the employee is notified that they are to be moved back to that locality.

Purchase of home

50.6 An employee who is entitled to be reimbursed for expenses in respect of the sale of a house, is also entitled to be reimbursed reasonable expenses incurred on the purchase of a house in the new locality.

50.7 The employee must become an owner of a house in which the employee ordinarily resides in the new locality or has entered into an agreement to purchase or build such a house, within


4 years after commencing duty in the new locality.

Employee is not the sole owner of a house

50.8 Where an employee or the employee's family is not the sole owner of the land or a house, any reimbursement to which the employee is entitled shall be pro rata to the proportion of ownership.

51. Disturbance payment

51.1 For the purposes of this clause, an eligible transferred employee is an employee covered by clause 48.1(a) to 48.1(d) or an employee who the delegate has determined is entitled to payment of Disturbance Payment under clause 48.3.

51.2 Where the household effects of an eligible transferred employee are removed from one locality to another, the employee will be paid the following:

a) a single payment to offset non-reimbursed costs associated with the removal; b) reimbursement of reasonably incurred costs associated with connection of a

telephone; c) reimbursement of expenses incurred in respect of one motor vehicle for transfer of

registration, stamp duty on registration and transfer of driving licence. 51.3 The payment payable under 51.2 (a) is:

a) Employee without partner or dependents: $501 b) Employee with partner or dependents: $1049 c) Dependent who is a child and full time student: additional $199 per child

The ATO will use its subscription service to adjust these rates. New rates will take effect from the next 1 January or 1 July that occurs after the date on the notification from the provider of the subscription service.

52. Temporary accommodation allowance

52.1 This clause applies to employees to whom the delegate has authorised the payment of temporary accommodation allowance under clause 48.4(a).

Moving out at locality from which moved 52.2 An employee will be paid an allowance for up to 7 days if the employee and dependants

have to reside in temporary accommodation before moving to a new location.

Settling in at locality to which moved

52.3 If suitable temporary accommodation is unavailable and the employee has to reside in transitional accommodation, the employee is entitled to an allowance.

52.4 The employee is only entitled to an allowance for the period which starts 7 days before commencing duty at the new locality and ends on whichever is the earlier of:

a) the day suitable accommodation or temporary accommodation becomes available; or

b) if no dependants or employee is accompanied by dependants - 4 weeks later; or if employee has dependants but is not accompanied by them - 14 weeks later.

Temporary accommodation at new locality

52.5 An employee will be reimbursed for reasonable accommodation expenses prior to obtaining long term accommodation.

52.6 The delegate may also approve reimbursement of, or payment towards meal expenses incurred by the employee prior to obtaining long term accommodation.

52.7 In determining the amount payable the delegate will have regard to the following factors:


a) the employee’s living circumstances prior to the move b) whether the employee has dependants who have moved to the new locality c) the nature of the temporary accommodation d) the market rates of accommodation in the new locality e) any other factor the delegate considers is relevant

Bond money and utility connection deposit

52.8 An eligible employee who rents or leases temporary accommodation shall be advanced any amount paid as bond money or as a utility connection deposit. Such an amount must be repaid at the end of any lease period or at the end of the temporary accommodation period, whichever comes first.

53. Education costs

53.1 This clause applies to employees to whom the delegate has authorised the payment of education costs under clause 48.4(b).

Boarding and tuition expenses

53.2 Where it would be impracticable for a dependent who is a full time student in the final two years of secondary school to reside with the employee and/or attend school in the new locality, the employee may be reimbursed reasonable boarding and tuition costs.

Limits on the amount reimbursed

53.3 The amount that can be reimbursed is subject to any limits determined by the Commissioner.

Date of cessation

53.4 Expenses are only payable for such period as the Commissioner agrees.

54. Remote localities leave fares

54.1 An employee who has been stationed at Alice Springs, Darwin, Cairns or Townsville from before:

a) 20 August 1998 for General Employees (excluding AVO), b) 13 August 1998 for EL2 employees (excluding AVO), or c) 3 June 1999 for AVO employees,

is entitled to fares assistance. The assistance will be in the form of a payment, net of tax, at least equivalent to the full economy return airfare to travel to and from the nearest capital city. This entitlement will be retained if such an employee moves within the ATO from one to another of the above mentioned localities, but ceases if the employee moves to any other location.

54.2 Once an employee has become eligible for the assistance, it will be paid as a lump sum on a payday nominated by the employee, or the next available pay processing period following receipt of the written request, whichever is the later.

54.3 The employee is entitled to fares assistance for dependants and/or partner who does not have an annual income that exceeds $14363.

54.4 Leave fares accrued under previous ATO and AVO agreements will continue to be available to the extent that employees can only have two leave fares available at any time.

55. Emergency or compassionate travel

55.1 This clause only applies to employees who have been stationed at Alice Springs, Darwin, Cairns or Townsville since before:


a) 20 August 1998 for General Employees (excluding AVO), b) 13 August 1998 for EL2 employees (excluding AVO), or c) 3 June 1999 for AVO Employees.

It continues to apply if such an employee moves within the ATO from one to another of the above mentioned localities, but ceases to apply if the employee moves to any other location.

55.2 Where a close relative of an employee or a close relative of their spouse/partner dies or becomes critically or dangerously ill, the employee will be reimbursed for the cost of travel within Australia by either the employee or the employee's spouse/partner, from the location at which the employee is stationed.

55.3 For the purpose of this clause, a close relative is: a) a spouse or partner, a child, a parent, a brother or a sister; or b) any other person approved by the Commissioner as a close relative of the

employee.

56. District Allowance

56.1 ATO employees who have been stationed at Cairns, Townsville, Darwin or Alice Springs since before:

a) 20 August 1998 for General Employees (excluding AVO) b) 13 August 1998 for EL2 employees (excluding AVO), or c) 3 June 1999 for AVO Employees.

are entitled to be paid district allowance. This entitlement will be retained if such an employee moves within the ATO from one to another of the above mentioned localities, but ceases if the employee moves to any other location.

56.2 Rates of district allowance are:

Location Rate of district allowance employee with eligible

dependants and/or partner employee without eligible

dependants or partner $ $

Cairns or Townsville 1300 660 Alice Springs or Darwin 3130 1710

* Eligible dependants or partners reside with the employee and have an income, if any, that is less than $14363 per annum. * If spouse or partner is also entitled to district allowance they are not dependants for the calculation of district allowance.

56.3 Payment of district allowance will continue during periods of Annual Leave, even if the

employee and family do not reside in the district during the leave. 56.4 District allowance is only payable during other types of leave covered by this Agreement if

the employee or their family continue to reside in the district during the leave.

57. Additional leave credits for remote localities

57.1 Employees who since before: a) 20 August 1998 for General Employees (excluding AVO) b) 13 August 1998 for EL2 employees (excluding AVO), or c) 3 June 1999 for AVO Employees.

continue to be stationed in a location listed in Column 1 of the table below are entitled to the


additional leave set out in Column 2, each year that they continue to be stationed in that locality. The entitlement to additional leave credits (at the appropriate rate) will be retained if such an employee moves within the ATO from one to another of the above mentioned localities, but ceases if the employee moves to any other location.

Locality Additional leave Alice Springs 36 hours 45 minutes

Darwin 36 hours 45 minutes Cairns 14 hours 42 minutes

Townsville 14 hours 42 minutes Annual leave loading

57.2 Employees are entitled to payment of leave loading of 17.5% on the additional annual leave. The payment will be based on the employee’s salary (including any higher duties allowance) on 1 January of the year that the additional leave accrues.

58. Cost of transport for medical or dental treatment

58.1 An employee who is not eligible for remote locality leave fares and is stationed at a locality at which there is no resident medical practitioner shall be reimbursed the cost of transport to and from the nearest place where it is necessary to travel for the necessary medical treatment.

58.2 An employee who is not eligible for remote locality leave fares and is stationed at a locality at which there is no resident dentist shall be reimbursed the cost of transport to and from the nearest place where it is necessary to travel for the necessary dental treatment.


Overtime and penalty rates

59. Overtime

General conditions

59.1 An employee may be called for duty at any time, subject to the conditions in this clause. Employees will only be required to work in addition to their regular hours where it is reasonable for them to do so.

59.2 Overtime is to be worked by prior direction or, if the circumstances do not permit prior direction, by subsequent approval in writing.

59.3 Overtime conditions do not apply to shift workers if inconsistent with clause 67. 59.4 Overtime conditions do not apply to part time employees if inconsistent with clause 85.

Overtime salary barrier

59.5 Except as specified in sub clauses 59.11 to 59.13, overtime does not apply if an employee's salary equals or exceeds the minimum salary payable at the Executive Level 1 classification level.

Salary for overtime

59.6 Salary for overtime will include Intermittent Motor Driving Duties Allowance and Departmental Liaison Officer Allowance.

59.7 Salary for overtime will not include Community Language, Harassment Contact Officer, Health and Safety Representative, Emergency Warden, Chief Emergency Warden, First Aid, and Wellbeing Site Representative Allowances.

Time off in lieu of payment for overtime

59.8 Time off in lieu of payment for overtime may be granted if agreed with the employee. 59.9 Time off may be taken on either:

a) an "hour for hour " basis with a residual payment for the overtime penalty; or b) a "penalty hours" basis calculated by multiplying the hours payable by the overtime

rate. 59.10 Where time off in lieu is not taken within 4 weeks or another agreed period, due to

operational requirements, payment of the original entitlement will be made. Executive Level access to overtime and restriction provisions 59.11 The rates of pay in this Agreement recognise the special demands expected of Executive

Level employees and equivalent classifications. 59.12 Employees at or above the overtime salary barrier will only access overtime, emergency duty

and restriction duty provisions in exceptional cases. In determining whether an “exceptional case” exists the delegate may consider one or more of the following:

a) the nature and extent of the extra duty; b) whether the extra duty has been directed; c) that the extra duty must be done, i.e. that it is unavoidable and can only be done by

such employees; d) whether the extra duty is regular and excessive over a long period of time; e) whether the extra duty is burdensome; or f) any other relevant considerations.

59.13 Employees at or above the overtime barrier will have access to an overtime meal allowance where directed to perform duty and a meal allowance would otherwise be payable in


accordance with clauses 56.32 to 56.35. Employees below the overtime salary barrier

59.14 Employees below the overtime barrier will be paid at overtime rates where an employee is specifically directed to work:

a) outside the bandwidth hours applicable to the employee; b) within the bandwidth hours, but beyond the employee's regular hours for that day

(refer to clause 81); c) on a Saturday, Sunday or public holiday.

Where employees are directed to work an additional 15 minutes or less continuous with their ordinary duty for the day, that additional time will also be recorded as ordinary duty and not overtime.

Overtime rates

59.15 Overtime worked Monday to Saturday will be paid at time and a half for the first 3 hours and double time thereafter.

59.16 All overtime payment calculations will be based on a 36 hours and 45 minutes week. 59.17 Overtime worked on Sunday will be paid at the rate of double time. 59.18 Overtime worked on public holidays will be paid at double time and a half. If an employee

performs normal duty on a public holiday, duty during regular hours will be payable at time and a half, in addition to payment for the holiday.

59.19 Where, for one of the following public holidays:

a) New Year's Day (1 January); or b) Australia Day (26 January); or c) Christmas Day (25 December); or d) Boxing Day (26 December)

another day is substituted for that public holiday, the overtime rate is payable based on the day the NES determines is the public holiday.

59.20 An employee directed to work overtime on a) the day after Boxing Day (or, if that day falls on a Saturday or Sunday, the following

Monday) or, b) Easter Saturday

will be paid as if they were working on a public holiday. 59.21 Where the Commissioner directs an employee to work during their regular hours on the

remaining two and a half days of the Christmas Closedown to provide essential services, the employee will have the option of being paid overtime at the rate of time and a half or receive time off in lieu at a rate of time and a half. Time worked outside of regular hours on those two and a half days will be paid as overtime at double time.

Rest relief after overtime

59.22 This clause applies to an employee whose overtime hours are such that they do not have at least 8 consecutive hours off duty (plus reasonable travelling time) between finishing ordinary duty at the end of one day and the commencement of the employee’s ordinary work on the next day.

59.23 The employee will be allowed to leave work after such overtime for a period of 8 consecutive hours off duty, plus reasonable travelling time, and will suffer no loss of pay for ordinary working time occurring during the employee’s absence.

59.24 An employee required to resume or continue work without having had 8 consecutive hours off duty plus reasonable travelling time will be paid double ordinary time rates (for time worked) until the employee has had such time off.


59.25 The requirement for rest relief does not apply to Emergency Duty unless the time worked, excluding travelling time, is at least 3 hours on each call.

Minimum payment

59.26 Where overtime duty is not continuous with ordinary duty, the minimum payment for each separate attendance will be 4 hours at the prescribed overtime rate.

59.27 An employee who performs overtime while in a restriction situation will be entitled to the minimum overtime payment specified in those provisions.

59.28 An employee is not to receive greater payments from multiple periods of overtime than what the employee would have received had they remained on duty for the entire period.

59.29 Meal periods are disregarded in determining whether overtime is continuous with ordinary duty.

59.30 Where an overtime attendance involves duty both before and after midnight, minimum payment provisions for attendance will be satisfied when the total payment for the whole of the attendance equals or exceeds the minimum payment applicable to one day. Minimum payment will be calculated at the higher rate applying on either day if rates differ.

59.31 Overtime minimum payment provisions do not apply to Emergency Duty.

Meal allowance period

59.32 A meal allowance period will mean: a) 7.00 am to 9.00 am b) 12 noon to 2.00 pm c) 6.00 pm to 7.00 pm d) midnight to 1.00 am

Overtime meal allowance

59.33 An employee who works overtime; a) after the end of ordinary duty for the day, to the completion of or beyond a meal

allowance period, without a paid break for a meal; or b) prior to the beginning of ordinary duty for the day and has an unpaid meal break;

will be paid a meal allowance of $26.45 in addition to any overtime payment. The ATO will use its subscription service to adjust this rate. New rates will take effect from the next 1 January or 1 July that occurs after the date on the notification from the provider of the subscription service.

59.34 An employee who performs duty on a Saturday, Sunday, public holiday or any other day that they would not normally work, which includes an unpaid meal break, will be paid a meal allowance.

59.35 Meal allowance is not payable if it is reasonable to expect an employee to return home for a meal before commencing duty after the meal.

Cancellation of overtime

59.36 If overtime planned for Saturday, Sunday or a public holiday needs to be cancelled, managers should, wherever practicable, provide employees with at least 48 hours notice.

60. Emergency duty

60.1 Employees whose salary equals or exceeds the minimum salary payable at the EL1 level will not be eligible to receive payment under this clause except where specific approval has been given in writing in exceptional circumstances.


60.2 Where an employee is required to perform duty for an emergency and

a) they were not given notice of having to perform the duty prior to ceasing their regular hours of work; and

b) the duty is outside of their regular hours;

the employee is on ‘Emergency Duty’.

60.3 Where an employee is required to perform Emergency Duty:

a) they will be paid for the time spent on Emergency Duty subject to a minimum payment of two hours, at the rate of double time; and

b) the period of Emergency Duty will include the time the employee necessarily spends in travelling to and from duty.

60.4 An employee is not to receive greater payments from multiple periods of Emergency Duty than what the employee would have received had they remained on duty for the entire period.

61. Restriction duty

General

61.1 A full time ongoing employee may be directed to be contactable and to be available to perform extra duty outside of ordinary hours of duty.

61.2 For the purposes of this clause, ‘to be contactable and available’ means the employee is:

a) contactable by telephone as required by the direction under clause 61.3; and b) is fit, ready and able to return to work within such time as is set out in the written

direction under clause 61.3 of being recalled to duty.

61.3 Payment for restriction duty will only be made where the restriction has been imposed by prior direction in writing by the employee’s Director.

61.4 No part time employee will be required to be part of a restriction situation.

61.5 The ATO will not direct an employee to be in a restriction situation for more than four consecutive weeks except in exceptional circumstances which will be determined in advance and set out in the written direction by the employee's Director.

Eligibility for payment

61.6 Employees whose salary equals or exceeds the minimum salary payable at the EL1 level will not be eligible to receive payment under this clause except where specific approval has been given in writing in exceptional circumstances.

Amount to be paid

61.7 An employee in a restricted situation will be paid an allowance equal to:

a) 7.5% of hourly rate of salary for each hour restricted Monday to Friday; b) 10% of hourly rate for each hour restricted Saturday and Sunday; c) 15% of hourly rate for each hour restricted on public holidays and rostered days


off.

61.8 The allowance is payable for each hour or part hour the employee is restricted.

61.9 Notwithstanding the provisions of this clause, an employee may be paid at a different rate, determined in advance, having regard to the circumstances of the restriction situation.

Salary for restriction duty

61.10 Salary includes any allowance paid in the nature of salary. All restriction duty payment calculations will be based on a 36 hour and 45 minute week.

When payment is not to be made

61.11 Any period for which the employee is entitled to some other penalty payment is not to be included in the period for calculating restriction payments.

61.12 No payment is to be made for any period that the employee was not contactable or available.

Payment if recalled to duty

61.13 A restricted employee required to perform duty, but not recalled to work, will be paid overtime subject to a one hour minimum payment.

61.14 A restricted employee recalled to work, will be paid overtime subject to a three hour minimum payment. The period of overtime will include the time taken to travel to and from the place required to perform the work.

61.15 A restricted employee will have the reasonable cost of travel to and from work reimbursed on each occasion that they are recalled to work.

61.16 Emergency Duty provisions will not apply if an employee is recalled to duty while restricted.

61.17 An employee on restriction duty is not to receive greater payments from multiple periods of duty than what the employee would have received had they remained on duty for the entire period.


Specific types of employees

62. Trainees

62.1 This clause applies to employees who have a training arrangement with the ATO as defined by section 12 of the Fair Work Act 2009. It does not apply to school-based trainees.

62.2 Subject to the provisions of this clause and their training arrangement, trainees are covered by the general terms and conditions of the Agreement.

Training conditions

62.3 Each trainee will undertake an approved training course or program that is directed at achievement of key competencies (e.g. literacy, numeracy, problem solving, team work, use of technology).

Employment conditions

62.4 Trainees will be full-time employees for a maximum of one year. 62.5 Employment is subject to a satisfactory trial period of one month. 62.6 The employment of a trainee will not be terminated without first providing written notice to the

trainee and subsequently to the relevant Authority. 62.7 Trainees will not be entitled to any severance payments payable pursuant to termination,

change and redundancy provisions or provisions similar thereto. 62.8 The following overtime and shiftwork conditions will apply:

a) The Traineeship Arrangement may restrict overtime and shiftwork. b) No trainee will work overtime or shiftwork on their own. c) No shiftwork will be worked unless the parties to the Traineeship Scheme agree that

such shiftwork makes satisfactory provision for approved training. d) Trainee pay rates will be the basis for calculating overtime or shift penalty rates.

Traineeship reimbursement

62.9 Where the government of a state or territory determines that a trainee is required to pay a “Training Fee” to a registered training organisation the ATO will reimburse the trainee upon the successful completion of the course of training.

63. Cadets

63.1 This clause applies to employees recruited as Cadet APS in the ATO. Cadet APS is a recognised training classification which provides that the Commissioner will allocate an APS 3 classification to the employee on satisfactory completion of the appropriate tertiary course of study and any workplace training required by the ATO.

Book and Equipment Allowance

63.2 An employee who is employed as a Cadet will be entitled to payment of an allowance, at the rate of $442 per annum in 2010/2011 (and $451 in 2011/2012 and $465 in 2012/2013), to provide for books and equipment. The allowance will be paid on the pay day following 1 March in each year.

Living Away From Home Allowance

63.3 A Cadet who is less than 21 years of age and who is engaged to perform duties in a location which the Commissioner of Taxation agrees necessitates living away from home will be paid an allowance of $3850 per annum (and $3927 from 21 June 2012, $3966 from 3 January 2013, and $4045 from 20 June 2013). Where, at the date of commencement, a Cadet is receiving a living away from home allowance greater than $3850 per annum, (and $3850 per annum (and $3927 from 21 June 2012, $3966 from 3 January 2013, and $4045 from 20 June 2013) they will continue to receive that higher rate of allowance.


The allowance will be paid on a fortnightly basis.

64. Valuers – in – training

64.1 This clause applies to employees recruited as Valuers-in-training in the ATO. VIT is a recognised training classification which provides that the Commissioner will allocate a Valuer classification to the employee on satisfactory completion of the appropriate tertiary course of study and any workplace training required by the ATO.

Book and Equipment Allowance

64.2 An employee who is employed as a VIT will be entitled to payment of an allowance, at the rate of $442 per annum in 2010/2011 (and $451 in 2011/2012 and $465 in 2012/2013), to provide for books and equipment. The allowance will be paid on the pay day following 1 March in each year.

Living Away From Home Allowance

64.3 A VIT who is less than 21 years of age and who is engaged to perform duties in a location which the Commissioner of Taxation agrees necessitates living away from home will be paid an allowance of $3850 per annum (and $3850 per annum (and $3927 from 21 June 2012, $3966 from 3 January 2013, and $4045 from 20 June 2013). Where, at the date of commencement, a VIT is receiving a living away from home allowance greater than $3850 per annum (and $3927 from 21 June 2012, $3966 from 3 January 2013, and $4045 from 20 June 2013), they will continue to receive that higher rate of allowance. The allowance will be paid on a fortnightly basis.

65. Supported wage employees

65.1 The supported wage scheme applies to employees who are unable to perform duties to the competence level required because of a disability and who meet the criteria for receipt of a Disability Support Pension.

65.2 Any adjustment applies to rates of pay only. Employees will be entitled to the same terms and conditions of employment as other employees.

65.3 The productive capacity of the employee will be assessed and documented by the Commissioner and an accredited Assessor.

65.4 The assessment instrument will be lodged with the General Manager of Fair Work Australia. 65.5 Reasonable steps will be taken to make changes in the workplace where this will enhance

the employee's capacity to do the job. Changes may involve re-design of job duties, working time arrangements and work organisation in consultation with other employees in the area.

65.6 A person may be employed for a trial period not exceeding 12 weeks to assess their capacity to do a particular job. An additional work adjustment time (not exceeding 4 weeks) may be set.

65.7 Assessment reviews will be conducted annually or earlier on reasonable request of the employee.

66. Non-ongoing employees – general terms and conditions

General 66.1 This clause applies to employees who are engaged for a specified term or a specified task

(‘non-ongoing employees’). 66.2 Subject to clauses 66.3 and 66.4, no clause of this Agreement will apply to non-ongoing

employees. 66.3 This clause exhaustively set out the terms and conditions of employment for non-ongoing

employees. This does not prevent arrangements being made in accordance with clause 154


of this Agreement. 66.4 The following clauses of this Agreement apply to non-ongoing employees:

Clause 1 - Aims of this Agreement Clause 2 – Employee consultation Clause 3 – Corporate consultation Clause 4 – Freedom of association Clause 5 – Employee Representation Clause 6 - ATO policies and guidelines Clause 7 – Noticeboards Clause 8 - Expectations of EL2 employees Clause 9 – ATO Classification arrangement Clause 10 – Consultation with employees - classification and remuneration matters Clause 11 – Productivity pay Clause 11A - Productivity bonus payments Clause 12 – Measuring Corporate Outcomes Clause 13 – Base rates of pay Clause 14 – Salary advancement - General Employees Clause 15 - EL2 employee’s remuneration Clause 16 – Junior rates of pay Clause 21 – Supported wage scheme Clause 22 – Fortnightly payments Clause 23 – Salary on engagement Clause 24 – Salary on commencement as an EL2 Clause 30 - Superannuation Clause 31 – Recovery of debts to the ATO Clause 32 – Performance of higher duties or higher work value Clause 37 – Health and Safety Representative allowance Clause 41 – Other allowances Clause 42 – Loss or damage to clothing or personal effects Clause 45 – Motor vehicle allowance Cause 59 - Overtime Clause 60 – Emergency duty Clause 65 – Supported wage employees Clause 67 – Shift work (subject to clause 66.18) Clause 70 – Class of air travel Clause 71 – Travelling allowance Clause 74 – Excess travel Clause 75 – Reimbursement of fares to visit sick employees Clause 77 – Employee Assistance Scheme Clause 78 – Personal wellbeing program


Clause 80 – Timekeeping Clauses 81.1, 81.2, 81.5, 81.6, 81.22, 81.23, 81.24, 81.25, 81.26, 81.27, 81.28, 81.29 – Flexible working patterns Clause 85 – Regular part-time employment (excluding clauses 85.5 to 85.7) Clause 86 – Job sharing Clause 87 – Unauthorised absences Clause 88 – Working at home Clause 89 – Public Holidays Clause 90 – Christmas closedown Clause 91 – General leave provisions Clause 92 – Annual Leave Clause 94 – Long Service Leave Clause 96 – Assistance with holiday care program costs Clause 98 – Compassionate (including Bereavement) Leave Clause 100 – War Service Sick Leave Clause 103 – Witness Leave Clause 105 – Blood donor and vaccination leave Clause 106 – Miscellaneous Leave Clause 109 – Adoption Leave Clause 110 – Foster Parent Leave Clause 122 - Code of Conduct Clause 123 -125 – Anti-Discrimination, Workplace Diversity and OH&S Clause 126.1 and 126.2 - Accommodation Clause 127 - Disruption due to building activity Clause 128 - Procedures for air-conditioned workplaces Clause 129 - Environment Clause 141 – Performance counselling Clause 143 – Automated employee monitoring Clause 145 – Disputes Avoidance and Settlement Procedures Clause 146 - 153 – Technical and general Clause 154 – Individual Flexibility Arrangements

Bandwidth

66.5 The bandwidth for working hours for non-ongoing employees is 7.00am to 9.00pm, Monday to Friday.

Regular hours of work

66.6 The specified hours are 147 hours in a four week period or the number of hours specified in the contract of employment, whichever is the lesser.

66.7 The regular hours are the pattern of hours by which an employee will work their specified hours as determined by their manager. The regular hours must be worked within the bandwidth set in clause 66.5.


66.8 The employee’s contract of employment will stipulate the hours to be worked and the range of hours in which those hours are to be worked. The range of hours for the employee in any day will be the period commencing two hours prior to the start time and finishing two hours after the finish time as stipulated in their contract of employment.

66.9 Subject to clause 66.10 a manager may change an employee’s regular hours by providing the employee with at least four weeks notice of the proposed change.

66.10 An employee’s starting and finishing times, but not the number of hours to be worked each day, may be changed by no more than a total of two hours in any one day.

66.11 Any change of regular hours under this clause will not result in a change in the range of hours stipulated in the contract of employment.

66.12 Notwithstanding clause 66.9, an employee and their manager may by agreement in writing, change the employee’s regular hours and the range of hours those hours are to be worked.

66.13 The employee’s average hours is the total hours to be worked in the 4 week cycle divided by 4. The average hours per week will be used for leave accrual, flex carry over and payment for salary purposes.

66.14 An employee’s regular hours will consist of a start and finish time and a meal break time for each day of attendance. A meal break of at least 30 minutes must be included if the continuous hours of work on a day will exceed 5 hours. The maximum ordinary hours an employee can work in a workplace is ten working hours per day.

Flexible working hours

66.15 Employees may utilise the flextime provisions or flexible hours arrangements of clause 82 or clause 83 of this Agreement subject to their manager’s approval in writing.

Salary packaging

66.16 Employees may choose to convert part of their annual salary towards their superannuation. Where this occurs, employees are responsible for obtaining their own financial advice.

66.17 The amount deducted from an employee's annual salary must result in the arrangement being cost neutral for the ATO, recognising any fees charged for the administration of the scheme and any FBT incurred as a result of the arrangement.

Shift work

66.18 The provisions of clause 67 apply except that where ‘7.00 pm’ is mentioned, 9.00 pm is to be applied in its place.

Personal Leave

66.19 Employees will receive a credit of 0.2 weeks of Personal Leave at the completion of each month of employment in the ATO.

66.20 Where the total period of continuous employment reaches 12 months the employee will also receive an additional week of Personal Leave on that date. The employee will get a further one week of Personal Leave credit on each anniversary of that date while they continue to be employed in the ATO as a non-ongoing employee.

66.21 The employee's monthly accrual date and anniversary date will be deferred by any period of leave without pay not to count as service that has been taken since the employee's last accrual or anniversary date.

66.22 Employees who were engaged prior to the commencement of this Agreement will not receive


a monthly accrual under this clause until the period for which they have already received a Personal Leave credit has passed.

66.23 Employees are entitled to take a period of paid Personal Leave provided the employee has accrued the leave, meets the requirements of clause 97, and satisfies any documentary requirements as specified in this clause.

66.24 In order to take a period of paid or unpaid Personal Leave, employees must provide the documentary evidence as required for Personal Leave in accordance with clause 97 of this Agreement.

66.25 Approval may be given for a non-ongoing employee to have paid Personal Leave for a maximum of 0.2 weeks per year without having to provide satisfactory documentation.

66.26 If leave credits are insufficient, an employee may be granted Personal Leave without pay. Only the first 147 hours of personal leave without pay in a Personal Leave year will count as service.

Cultural, Ceremonial and NAIDOC Leave

66.27 Non-ongoing employees of Aboriginal or Torres Strait Islander descent may be granted leave without pay for up to 10 days in any period of two years for cultural, ceremonial and NAIDOC purposes.

66.28 Cultural, Ceremonial and NAIDOC Leave granted does not count as service for any purpose.

Maternity Leave

66.29 Maternity Leave will be available to employees in accordance with the provisions of the Maternity Leave (Commonwealth Employees) Act 1973.

66.30 The Maternity Leave (Commonwealth Employees) Act 1973 provides for 12 weeks paid leave to eligible employees. Approval may be given to spread the payment of paid Maternity Leave over a maximum period of 24 weeks by taking all or part of the leave at half normal salary. Any arrangement to spread the payment for this leave under this clause, beyond the initial 12 weeks period specified by the Maternity Leave (Commonwealth Employees) Act 1973, will not increase the period that counts for service beyond 12 weeks.

66.31 This administrative arrangement does not extend the total period of paid and unpaid Maternity Leave available under the Maternity Leave (Commonwealth Employees) Act 1973.

66.32 An employee who is entitled to paid Maternity Leave under the Maternity Leave (Commonwealth Employees) Act 1973 will also be entitled to a period of paid Maternal Leave. The entitlement will be for four weeks at full pay. Approval may be given to spread the payment over eight weeks by taking it at half pay. Only the first four weeks will count as service.

66.33 Maternal Leave must be taken continuously and can only be taken immediately after the first 12 weeks of Maternity Leave under the Maternity Leave (Commonwealth Employees) Act 1973.

Supporting Partners Leave

66.34 Supporting Partners Leave will be available to non-ongoing employees in accordance with the provisions of the Fair Work Act 2009 as amended from time to time.

66.35 A non-ongoing employee who has at least 12 months of continuous APS service and who is not entitled to paid Maternity Leave, paid Adoption Leave or paid Foster Parent Leave is entitled to two weeks of paid Supporting Partners Leave on the occasion of:


a) the birth of their child (or their partner’s child), b) the adoption of a child, or c) the permanent fostering of a child

that occurs on or after the date of commencement of this Agreement. The leave must be taken in one continuous period commencing within 6 weeks of the day of birth of the child or the day the employee assumes responsibility of an adopted child or fostered child.

Jury Service Leave

66.36 Jury Service Leave will be available to employees in accordance with the provisions of the Fair Work Act 2009 as amended from time to time.

Performance of duties – General Employees

66.37 The non-ongoing General Employee’s manager will, following consultation with the non ongoing employee, provide them with a statement detailing the:

a) work activities they are required to undertake; b) learning activities that need to be undertaken; and c) mutual expectations the employee and the manager have of their working

relationship.

Performance of duties – EL2 employees 66.38 A non-ongoing EL2 employee’s performance and development agreement should reflect the

non-ongoing EL2 employee’s agreed business outcomes. The Personal Plan will form part of the performance and development agreement and will document:

a) the hours of duty and agreed work patterns, including any agreed flexible work arrangement;

b) the travel requirements of the job, particularly where travel is a significant or onerous aspect of the job;

c) a leave plan; and d) succession planning arrangements for when an EL2 employee is on planned or

unplanned leave. Skilling for current job

66.39 The ATO is committed to ensuring non-ongoing employees have the capabilities needed to do their job as the work/role changes. Therefore wherever practicable the ATO will provide learning activities prior to new work being undertaken. In the event that the ATO is unable to provide access to learning prior to new work being undertaken, time and support will be provided to employees in order that they can acquire the capabilities for their new work/role.

66.40 Non-ongoing employees who have been employed as part of a scheme to gain skills and experience, may be granted access to leave for study where this in accordance with the scheme arrangements.

Resignation 66.41 A non-ongoing employee may terminate his or her employment contract before the end of

the period of engagement by giving the Commissioner at least 14 days notice. 66.42 The Commissioner has the discretion to agree to a shorter period of notice or waive the

requirement to give notice. 66.43 At the instigation of the Commissioner the resignation may take effect at an earlier date

within the notice period. In such cases the employee will be paid compensation in lieu of the


notice period which is not worked.

67. Shiftwork

General 67.1 An employee is a shift worker if they are rostered to perform ordinary duty outside the period

6.30 am to 7.00 pm, Monday to Friday, and/or on Saturdays, Sundays or public holidays for an ongoing or fixed period. Shift rosters will specify the commencing and finishing times of ordinary hours of duty.

67.2 Shift penalties are not used in calculating overtime or allowances based upon salary, nor are they paid when some other form of penalty payment is made for a period.

67.3 Shift penalties will be paid during Annual Leave where the shift penalty rate is 17.5 per cent or more. Payment will be at 50% of the applicable rate. Shift penalties are not payable during any periods of other leave.

67.4 Introduction of shiftwork or a change to the shift cycles will only be made after consultation with the affected employees and, where they choose, their representatives.

67.5 Except at the regular changeover of shifts an employee should not be required to work more than one shift in each 24 hours.

67.6 Approval may be given for shift workers to exchange their shifts or rostered days off provided no overtime payment result.

67.7 Where a range of shift penalty rates apply in a single workplace, a system for averaging out the rates may be introduced provided that a majority of employees affected by such a proposal genuinely agree.

Penalty rates 67.8 An additional 15 per cent if any part of a shift falls between the hours of 7.00 pm and 6.30

am. 67.9 An additional 30 per cent if required to work continuously for a period exceeding four weeks

on a shift falling wholly within the hours of 7.00 pm and 8.00 am. 67.10 An additional 50 per cent for ordinary rostered duty performed on Saturday. 67.11 An additional 100 per cent for ordinary rostered duty performed on Sunday. 67.12 A shift worker rostered on a public holiday will be paid an additional 150 per cent for the

actual time worked subject to the provisions for Public holiday duty. 67.13 Part time employees are only entitled to the additional 30 per cent for night shifts if their

rostered ordinary duty involves working no fewer shifts each week, or no fewer shifts a week on average over the shift cycle, than an equivalent full-time employee and the shift falls wholly within the hours of 7.00 pm to 8.00 am.

Time off in lieu 67.14 Time off in lieu of shift penalty rates may be granted with the agreement of the employee. 67.15 The amount of time allowed shall be calculated by multiplying the number of hours worked

by the relevant shift penalty rate for those hours. 67.16 Where time off in lieu is not taken within 4 weeks, or some other agreed period, due to

operational requirements, payment of the original entitlement will be made. Public holiday duty 67.17 The minimum additional payment for each attendance will be four hours but the maximum

will not exceed the amount that would have been paid had the employee remained on duty from the commencing time of one attendance to the ceasing time of a subsequent attendance.

67.18 This minimum payment for a holiday attendance is not applicable if the duty on the holiday is continuous with duty for the day before or the day after the holiday.


67.19 A shift worker who is regularly rostered to work on each of the days of the week is entitled to one day's leave for each day they are rostered off on a public holiday.

Overtime for shift workers 67.20 Unless specified below, shift workers will be subject to the general conditions for the

payment of overtime and emergency duty. 67.21 Duty will be considered overtime where it is performed by direction:

a) outside the normal rostered ordinary hours of duty on that day; or b) in excess of the weekly hours of ordinary duty, or an average of the weekly hours of

ordinary duty over a cycle of shifts. 67.22 Overtime on a Saturday will be paid at the rate of double time. 67.23 If the commencement time of a particular shift is altered to meet an emergency, emergency

duty will not apply. 67.24 In all but exceptional circumstances the maximum time an employee should remain on duty

is 14 hours, including the 12 hour shift and a 2 hour overtime period before or after the shift.

68. Employees - Irregular or intermittent duties

68.1 This clause applies to employees who are engaged for duties that are irregular or intermittent in accordance with the Public Service Act 1999.

68.2 Employees covered by this clause are engaged on the basis that they will only be paid for the hours the ATO requires them to be at work and they attend for those hours, subject to the minimum daily payment provision set out in sub-clause 68.4.

68.3 The following clauses of this Agreement do not apply to employees covered by this clause: Clause 11A - Productivity bonus payments Clause 14 – Annual salary advancement Clause 22 – Fortnightly payments Clause 29 – Salary packaging Clauses 33 – 36 and 38 – 41 - Allowances Clause 44 – Additional conditions for field work Clause 47 – Use of mobile phones Clauses 48 – 53 – Relocation expenses Clause 54 – 58 – Remote locality conditions Clause 59 – Overtime Clause 60 – Emergency duty Clause 61 – Restriction duty Clause 66 – Non ongoing employees Clause 67 – Shiftwork Clause 69 – Compliance surveillance employees Clause 72 – Additional care costs Clause 73 – Camping Allowance Clause 76 – Work/family/lifestyle balance Clause 79 – Health and wellbeing allowance Clause 81 – Flexible working patterns Clause 82 – Flextime


Clause 83 – EL2 working patterns Clause 84 – Client service window Clause 85 – Regular part time employment Clause 86 – Job sharing Clause 88 – Working at home Clauses 91 to 106 – Leave Clause 96 – Assistance with holiday care program costs Clause 112 – Permanent relocation of employees between offices Clause 113 – Assignment of duties Clauses 114 to 121 – Workforce adjustment Clauses 126.3 and 126.4 - Accommodation Clauses 130 to 140 – Performance system Clause 142 – Unsatisfactory performance procedures Clauses 143 to 144 – Monitoring

Hours of duty 68.4 When an employee is required to work on a particular day and they attend for the required

hours, the minimum payment for that day will be based on three (3) hours work. 68.5 An employee will be allowed an unpaid meal break of at least 30 minutes if the continuous

hours of work on any day will exceed 5 hours. Rate of pay 68.6 The hourly rate of pay for an employee covered by this clause will be the same as for a full

time employee paid at the minimum rate of the classification level, unless a higher rate is authorised where the experience, qualifications and skills of the employee warrant payment at a higher pay point.

68.7 A loading of 20% of the hourly rate is payable in addition to the normal hourly rate. This loading is in lieu of payment for public holidays and all forms of paid leave provided for under this Agreement. The hourly rate of pay derived under this sub-clause is the ‘normal hourly rate’ for the purposes of this clause.

Penalties 68.8 For work performed outside the hours 6.30am to 9.00pm, between Monday and Friday, an

additional loading of 15% of the normal hourly rate will be payable. 68.9 For work performed on a Saturday, an additional loading of 50% of the normal hourly rate

will be payable. 68.10 For work performed on a Sunday, an additional loading of 100% of the normal hourly rate will

be payable. 68.11 For work performed on a Public Holiday, an additional loading of 150% of the normal hourly

rate will be payable. Overtime 68.12 Where, on a particular day, an employee is required to work for more than 8 hours, the hours

of work in excess of 8 hours will be paid as overtime at the following rates: a) Monday to Saturday – time and a half for the first 3 hours and double time thereafter; b) Sunday – double time; c) Public Holidays – double time and a half.

68.13 Penalty rates (apart from the loading under sub-clause 68.7) are not payable in respect of any periods compensated for as overtime.


Periods of service 68.14 Any period(s) during which an employee remains engaged by the ATO in accordance with

this clause, but is not actually paid by the ATO, will not count as service for any purpose covered by this Agreement.

69. Compliance surveillance employees – hours of duty and associated provisions General 69.1 These arrangements apply to:

a) employees in the compliance capability whose core function is to perform covert surveillance activities for the ATO and provide specific hours of duty and associated provisions for those employees. The arrangements apply to employees who have this core function on an ongoing basis and those who temporarily have this function for a continuous period of at least 4 weeks, and

b) employees in the compliance capability who undertake projects of at least 4 weeks duration, where:

i. due to the nature of the work and the hours to be worked, the National Program Manager proposes the application of these clauses to employees undertaking a particular project, and

ii. the majority of affected employees agree to that proposal.

Definitions 69.2 “normal duty” refers to the actual hours worked during a fortnight (Thursday to

Wednesday) which total 73 hours and 30 minutes except when sub-clause 69.12 applies

“indicative commencing and finishing times” or “indicative daily hours” refer to the times at which it is expected that normal duty will be worked for the ensuing week

Relationship to other provisions 69.3 Except where indicated to the contrary, all provisions of this Agreement continue to apply,

apart from the following provisions of that Agreement which have no application to employees covered by these arrangements:

Sub-clauses 44.2 to 44.5 – Additional conditions for field work

Sub-clauses 59.8 to 59.10 – Time off in lieu of payment for overtime

Sub-clause 59.14 – Overtime (when payable)

Sub-clauses 59.32 to 59.35 – Overtime meal allowance

Sub-clauses 85.9 and 85.21-26 – Regular part time employment

Sub-clause 66.2-15 – Hours of work for non-ongoing employees

Clause 67 – Shiftwork

Sub-clauses 74.1-74.5 – Excess travel

Clause 81 – Flexible working patterns

Clause 82 – Flextime


Normal hours of duty 69.4 Full time employees will work a total of 73 hours and 30 minutes normal duty per fortnight

(Thursday to Wednesday).

Part time employees will work their specified or agreed total hours. For such employees, references to 7 hours and 21 minutes in this clause should be read as the employee’s daily hours of normal duty.

69.5 Normal duty may be scheduled for any time of the day (24 hours), Monday to Friday inclusive, and hours worked may vary from day to day. In addition, the daily hours of normal duty may extend into Saturday where they commence prior to midnight Friday. Where this occurs, a penalty rate of 50% will apply in lieu of the standard rate set out in sub-clause 69.14 in respect of the whole shift.

69.6 Subject to sub-clause 69.8, the daily hours of normal duty for a full time employee will total 7 hours and 21 minutes. An unpaid meal break of at least 30 minutes should be taken. Normal hours are to be worked continuously except for meal breaks.

69.7 Where practicable, indicative commencing and finishing times for normal duty will be set out for employees by a manager for the ensuing week. Such times will be communicated to employees by close of business Thursday of the current week.

69.8 As part of this process, and by agreement between the individual employee and manager, an employee’s indicative daily hours for a particular day(s) in the ensuing week may be set above or below 7 hours and 21 minutes (subject to a maximum of 10 hours). However, the total hours set for the ensuing fortnight must be 73 hours and 30 minutes. As an example, this would allow the manager and employee to agree on longer hours of normal duty for several days of the ensuing fortnight, in return for a half-day or full day off during that fortnight, subject to operational requirements.

69.9 In the absence of any indicative times being communicated in accord with sub-clause 69.7, for full time employees, they will be taken to be 8.30am to 12.30pm and 1.30pm to 4.51pm Thursday to Wednesday exclusive of weekends.

69.10 Indicative commencing and finishing times for part time employees will be those set by the manager on commencement of part time duty or as varied for an ensuing week.

69.11 If the ATO wishes to vary the hours of normal duty on a particular day (i.e. from the indicative hours), the employee(s) should be provided with at least 10 hours notice of the revised hours. The 10 hours is gauged from the original indicative start time or earlier notified commencement time. Unless agreed with the employee, such altered hours of normal duty cannot exceed 7hours and 21 minutes for the particular day.

69.12 Where any variation to the hours of normal duty on a particular day (i.e. from the indicative hours) affects the total hours actually worked on that day, the hours of duty for the remaining day(s) in that fortnight will be adjusted so that the fortnightly hours actually worked total 73 hours and 30 minutes. Where this is not possible, due to personal or operational circumstances, an appropriate adjustment will be made to the total hours of normal duty for the subsequent fortnight.

69.13 If 10 hours notice is not provided, the employee(s) will be paid an additional 50 per cent of normal salary for the whole of normal hours actually worked on that day. This rate is in lieu of the standard penalty rate set out in sub-clause 69.14.

Penalty rate 69.14 Hours of normal duty for Monday to Friday will attract a standard penalty rate of 25% of

normal salary unless a higher rate applies under sub-clauses 69.5 or 69.13. 69.15 Neither the standard penalty rate nor the higher penalty rate is to be used in calculating

overtime payments or allowances based upon salary. Also, they are not paid when some other form of penalty payment is made for a period (e.g. overtime).

69.16 The standard penalty rate will continue to be paid during all periods of annual leave and during the first 2 weeks (10 working days) of an absence on any other form of paid leave. Penalties will not be paid in respect of any form of unpaid leave.

69.17 Provided an employee is entitled to the standard penalty rate on the working days immediately before and after a public holiday falling between Monday to Friday inclusive, they will be paid the standard penalty rate for the holiday if not required to work.

69.18 The standard penalty rate will be regarded on the same basis as a shift allowance for


superannuation purposes and redundancy benefits. Time off in lieu 69.19 Time off in lieu of the standard penalty rate or payment for overtime may be granted with

the agreement of the employee. 69.20 The amount of time allowed shall be calculated by multiplying the number of hours worked

by the standard penalty rate or overtime rate. 69.21 Where time off in lieu is not taken within 4 weeks, or some other agreed period of up to 8

weeks, due to operational requirements, payment of the original entitlement will be made. Overtime 69.22 Apart from the sub-clauses excluded by sub-clause 69.3 of these arrangements,

employees will be subject to the provisions of clause 59 of this Agreement for the payment of overtime, unless they are inconsistent with the provisions of 69.23 to 69.26 (in which case clauses 69.23 to 69.26 apply).

69.23 Duty will be considered overtime where an employee is specifically directed to work (either by prior direction or, if the circumstances do not permit prior direction, by subsequent approval in writing):

a) beyond the normal hours of duty on any day between Monday to Friday inclusive; or

b) on a Saturday, Sunday or public holiday (apart from a normal duty shift starting on a Friday but finishing on a Saturday in which case sub-clause 69.5 applies).

69.24 If a public holiday falls between Monday to Friday (inclusive) and a full-time employee is directed to work on that day, overtime will be paid at time and one half for time worked up to 7hrs and 21 minutes (in addition to payment for the holiday). Any time worked beyond 7hrs and 21 minutes will be paid at double time and one half.

69.25 In all but exceptional circumstances the maximum time an employee should remain on duty is 14 hours, plus reasonable travelling time.

69.26 An overtime meal allowance of $24.95 will apply after the first two (2) hours of continuous overtime and then every 5 hours thereafter. The ATO will use its subscription service to adjust this rate. New rates will take effect from the next 1 January or 1 July that occurs after the date on the notification from the provider of the subscription service.

Surveillance vehicle positioning time 69.27 Sub clauses 69.27 to 69.32 apply to employees as defined in sub clause 69.1 a).

The NPM may determine whether these sub clauses also apply to employees as defined in sub clause 69.1 b). In making the proposal to employees under sub clause 69.1 b) (i) the NPM will state whether, due the nature of the work being undertaken, it is intended to extend the provisions of sub clauses 69.27 – 69.32 to employees involved in projects referred to in sub clause 69.1 b).

In recognition of the time necessarily spent by employees in positioning their vehicles for a surveillance operation, the following payment and/or time-off in lieu (TOIL) arrangements will apply.

69.28 Within the employee’s metropolitan area (i.e. where travelling allowance does not apply), time spent in travel from home to an operation to commence either normal duty or overtime and time spent in travel from an operation to home at the conclusion of either normal duty or overtime will be compensated for as TOIL (hour for hour) or payment at single time ordinary rates (excluding any penalty loadings). The choice of TOIL or payment will be at the employee’s discretion.

69.29 For any travel to and/or from a location where travelling allowance applies, TOIL under the ATO policy on travel is available. No payment is available for this travel time.

69.30 Whilst working in a temporary location (where travelling allowance applies), all time necessarily spent in travelling from temporary accommodation (e.g. motel) to a job and back to temporary accommodation at the conclusion of the job (whether on normal duty or overtime), will be compensated for as TOIL (hour for hour) or payment at single time


ordinary rates (excluding any penalty loadings). The choice of TOIL or payment will be at the employee’s discretion.

69.31 Where TOIL, under sub-clauses 69.28 or 69.30, is not taken within 4 weeks, or some other agreed period of up to 8 weeks, due to operational requirements, payment at the rate specified in those sub-clauses will be made.

69.32 All travel between:

a) home and the employee’s usual office/site; or b) temporary accommodation (eg. Motel) in a location where travelling allowance

applies and the ATO office/site in that location

will be in the employee’s own time, whether in conjunction with normal duty or overtime.


Travel

70. Class of air travel

70.1 An employee required to undertake travel by air in Australia for official purposes shall be provided with economy class air travel. Approval may be given for the class of air travel to be upgraded if the circumstances warrant. The ATO policy on travel outlines typical situations in which an upgrade may be arranged.

70.2 Where economy class is not available because of the type of aircraft used on the most appropriate flight to the proposed destination, employees may be required to travel at a standard that would normally be considered to be below economy class.

70.3 A General Employee required to travel by air outside Australia may travel "business class". 70.3.1 Where "business class" is not provided, the General Employee will travel economy class. 70.4 An EL2 employee required to travel by air on official business within Australia is entitled to

travel Business Class on flights of greater than 1,600 "air kilometres". 70.4.1 An EL2 employee required to travel by air outside Australia will travel Business Class. Where

Business Class is not provided, the EL2 employee will be required to travel Economy Class. 70.4.2 An EL2 employee, who is likely to undertake eight return flights in the forthcoming 12 month

period, is entitled to ATO-funded lounge membership. 70.5 Where travel is paid for by the ATO, an employee's household is entitled to travel at the

same standard as the employee.

71. Travelling Allowance

Entitlement 71.1 A Travelling Allowance to cover the cost of accommodation, meal(s) and incidental expenses

is payable, in advance, to an employee who undertakes travel on official business and is required to be absent from home overnight provided these costs are not otherwise paid by the ATO.

71.2 An employee who travels on official business for a period of 10 hours or more but is not absent overnight will receive a "part day" allowance.

71.3 An employee who undertakes travel for a lesser period than anticipated must repay any excess Travelling Allowance advanced to the employee.

Travelling allowance rates 71.4 Current ATO travelling allowance rates are available on the ATO intranet site. The ATO will use its subscription service to adjust these rates (except for accommodation

rates in Canberra). New rates will take effect from the next 1 January or 1 July that occurs after the date on the notification from the provider of the subscription service.

71.5 EL2 employees are entitled to travelling allowance at 90% of prevailing SES rates. 71.6 The accommodation rate for Canberra will be the reasonable allowance amount as advised

by the Commissioner each year. 71.7 The amount paid to an employee for any trip may be adjusted where it is determined that the

standard rate exceeds or is insufficient to cover the actual expenses incurred. Review of travelling allowance 71.8 The rate of allowance payable to an employee will be reviewed after an employee has

resided in the one locality for a period of 21 days. The travelling allowance that is then payable will be the reasonable expenses actually incurred for accommodation, meals and incidentals, or such other amount as the Commissioner considers is reasonable in the circumstances.

Temporary relocation allowance


71.9 The travelling allowance payable to employees temporarily assigned to duties in another locality for a period of not less than 13 weeks will be the additional reasonable expenses actually incurred for accommodation, meals and incidentals or any other amount as the Commissioner considers is reasonable in the circumstances for the entire period of the travel. In addition these employees may be eligible for:

a) Transport costs of their spouse and dependents to the new locality and removal expenses; and/or

b) Reunion visits; and/or c) Reimbursement for other costs associated with their temporary relocation (e.g.

medical expenses) as determined by the Commissioner. Illness while travelling 71.10 An employee who becomes sick while travelling on official business, and is unable to return

home, will be reimbursed actual costs incurred, up to the level of the standard travelling allowance rate.

Travel at the employee’s initiative

71.11 Where an employee has been given approval to work at a different locality, the ATO will not generally pay travelling allowance to the employee. However, in exceptional circumstances, the Commissioner has discretion to pay an amount for accommodation meals and/or accommodation.

72. Additional care costs

72.1 Where an ongoing employee can demonstrate that they: a) are the sole or primary care giver at the time; and b) have reasonably incurred additional costs for the professional care of a dependant

family member(s); and c) incurred the costs as a consequence of being directed to travel away from home

overnight on duty, then the ATO will reimburse costs determined by the Commissioner to be reasonable to a maximum $76 (and $78 from 21 June 2012, $79 from 3 January 2013, and $81 from 20 June 2013),per overnight absence.

72.2 An employee whose spouse or partner receives a similar benefit from their employer is not eligible for any reimbursement.

73. Camping Allowance 73.1 An employee who is required to camp out instead of receiving travelling allowance for

accommodation will be paid a camping allowance of $70 (and $71 from 21 June 2012, $72 from 3 January 2013, and $73 from 20 June 2013) per night and may be reimbursed for other authorised expenditure on camping equipment.

74. Excess travel

Excess travelling time 74.1 An employee:

a) whose salary does not exceed the second salary point of an APS 4; and b) is required to work away from their usual place of work,

is entitled to payment for excess time necessarily spent in travel provided the time exceeds 30 minutes on any one day.


74.2 Time off may be granted in lieu of payment for excess travelling time. 74.3 The maximum salary for the purpose of calculating the amount payable will be the maximum

salary of the APS3 pay range. 74.4 The rate of payment will be:

a) single time for Monday to Saturday; b) time and a half for Sunday and Public Holidays.

74.5 An employee: a) whose salary exceeds the second pay point of an APS 4; and b) is required to work away from their usual place of work; and c) is not in receipt of travel allowance

is entitled to time off in lieu of excess time (at single time only) necessarily spent in travel provided the time exceeds 30 minutes on any one day. They are not eligible for any payment. Time off under this sub-clause is not available where such employees are in receipt of travelling allowance.

Excess travelling costs 74.6 An employee will be entitled to reimbursement of excess fares and other reasonable travel

costs while performing duty temporarily at a place other than the employee's usual place of work. Where travel by private motor vehicle is the most appropriate method of travel to either the usual or temporary place of work, the motor vehicle allowance rates in clause 45 will be used to calculate excess costs.

74.7 An employee in receipt of travelling allowance will not be paid for excess fares or other travel costs under this provision.

75. Reimbursement of fares to visit sick employee

75.1 If an employee becomes critically or dangerously ill while absent from headquarters on duty, one close relative will be reimbursed for the cost of travel from their normal place of residence in Australia to visit the employee.

75.2 Where that relative is accompanied by a child of whom the relative had the care and control, they shall also be reimbursed for the cost of fares of the child.

75.3 A close relative is: a) the spouse, a partner, a child or a parent of the employee; or b) any other person approved by the Commissioner as a close relative of the

employee.


SECTION E – BALANCING WORK & PERSONAL LIFE 76. Work/family/lifestyle balance

76.1 The ATO and employees agree on the importance of employees achieving an appropriate balance between work/family/lifestyle.

76.2 The ATO is committed to supporting employees in achieving an appropriate balance between work and family/lifestyle aspects of their lives. In support of this, the following conditions are available for use: Annual Leave Purchased Leave Long service Leave Personal Leave– Carers Compassionate (including Bereavement) Leave Cultural, ceremonial and NAIDOC Leave Community Service Volunteer Leave Flexible working patterns, including flextime for APS1 to APS6 employees and flexible hours arrangements for EL1 to EL2 employees Study Leave Miscellaneous Leave Part time work arrangements Home based work Maternity and Maternal Leave, Supporting Partners Leave, Adoption Leave and Foster Parent Leave Sabbatical Leave Christmas closedown Employee assistance scheme Time off in lieu following long work/travel combination Personal wellbeing program Assistance with holiday care program costs Additional costs incurred with overnight travel EL2 employees undertake an important role to achieve ATO business outcomes, as described in clause 8. To achieve this, there is a requirement for EL2 employees to develop a personal plan (clause 83.5) in consultation with their manager during their formal performance discussions, to assist EL2 employees to balance work/family/lifestyle aspects of their lives while achieving agreed business outcomes.

76.3 In circumstances where work pressures result in an employee being required to work, or likely to work, excessive hours over a significant period, the manager will review workloads and priorities in consultation with the employee, including appropriate strategies for addressing the situation. A similar process will apply where travel demands become, or are likely to become, excessive.

76.4 With regard to travel demands, managers will give particular attention to long periods of car travel. Where relevant, issues such as the number of people travelling together, night driving, the total amount of car travel/work undertaken in a single day and/or alternatives to car travel will be discussed between managers and employees to ensure that arrangements are safe and reasonable in the circumstances. Where an employee believes that particular travel arrangements are a danger to their health and/or safety they may seek a review of the decision through the ATO Procedures for Review of Employment Actions. The review will be completed prior to the travel being undertaken.

77. Employee Assistance Scheme

77.1 Employees will have access to a confidential, professional counselling service for employees


and their families to help employees resolve both personal and work related issues. 77.2 This service will be provided at no cost to employees, other than those engaged for duties

that are intermittent or irregular in accordance with clause 68, for up to six consultations. 77.3 Employees engaged for duties that are intermittent or irregular may be given approval to

access Employee Assistance Scheme services in special circumstances.

78. Personal Wellbeing program 78.1 During the nominal period of this Agreement the National Health and Safety Committee will

oversee and evaluate the operations of the ATO Wellbeing Program.

79. Health and Wellbeing Allowance

79.1 The ATO and its employees recognise the importance of employees maintaining their health and fitness.

79.2 Following a discussion with their manager, an ongoing employee who has at least three months of continuous employment in the ATO may be paid up to $300 per financial year to help meet the cost of activities and/or equipment that assists them to maintain their health and fitness.

79.3 For the purpose of this clause, employment as a non-ongoing employee in the ATO which is continuous with current ongoing employment will be recognised for the three month qualifying period.

Attendance and working patterns

80. Timekeeping

Recording attendance 80.1 An employee shall record the actual times of their commencing and ceasing duty in such a

manner as is required at the particular workplace.

81. Flexible working patterns

Hours of duty 81.1 The ATO will operate a system of flexible hours of duty. 81.2 The system will not apply to shift workers or employees engaged for irregular or intermittent

duties. Specified hours 81.3 For full time employees, the specified hours are 147 hours in a four week period. 81.4 For regular part time employees, the specified hours are the hours agreed in their part time

work agreement. Settlement period 81.5 A settlement period is a four week period commencing on a Thursday and finishing on a

Wednesday. Each settlement period will comprise two, fortnightly, pay periods.

Regular hours

81.6 Regular hours are defined as the employee's agreed pattern of duty by which they will work the specified hours. This may operate in conjunction with flextime or flexible hours arrangements.


81.7 An employee and their manager will agree on the employee's regular hours within the bandwidth hours set out below. The regular hours can be changed through agreement between the employee and their manager to take effect from the beginning of the next settlement period. Either the employee or manager can initiate such a review.

81.8 In reaching an agreement about an employee's regular hours, the right balance to satisfy that employee's needs and the needs of clients should be achieved.

81.9 If no agreement can be reached, a full time employee's regular hours will be the standard hours of duty for the workplace, with access to flextime or flexible hours arrangements in accordance with clause 82 and 83. For part time employees, regular hours will be those specified in their part time work agreement.

81.10 Regular hours will consist of a start and finish time and a meal break time for each day of attendance where appropriate. A meal break of at least 30 minutes must be included if the continuous hours of work on a day will exceed 5 hours. The maximum hours an employee can work in a workplace subject to the regular bandwidth is ten working hours per day.

81.11 A manager may require an employee to work all or part of their regular hours on a given day where there are clear operational requirements. This provision does not imply that a manager can require an employee not to work during regular hours due to lack of work on that particular day.

Worked continuously 81.12 Regular hours shall be worked continuously except for meal breaks. Regular bandwidth 81.13 For General Employees the bandwidth for ordinary working hours in all Business and

Service Lines (BSL) is 7.00 am to 7.00 pm, Monday to Friday, unless varied under the extended bandwidth provisions in clauses 81.15 to 81.17.

81.14 The bandwidth for EL2 employees for regular working hours across all areas of the ATO is 7.00am to 7.00pm, Monday to Friday, unless formally varied through agreement with their manager.

Extended bandwidth – General Employees 81.15 If an NPM and a majority of the affected employees agree, approval may be given to vary

the arrangements within all or any part of the BSL so the bandwidth for ordinary working hours may range from 7.00 am up to 9.00 pm. It will still be up to an individual employee to agree on their regular hours in conjunction with the manager.

81.16 Under this arrangement the maximum working time an employee can be credited for in a day will be 12 hours and 15 minutes.

81.17 BSLs should monitor the implementation of the new arrangements to assess the impact on the health and well-being of the employees in the workplace.

Extended bandwidth for employees engaged in field work – General Employees

81.18 A trial whereby an individual employee engaged in field work may initiate an extended bandwidth under this clause will be undertaken during the life of the Agreement.

81.19 During the trial, individual employees engaged in field work will be able to initiate, by giving notice in writing, a proposal to work an extended bandwidth up to 9 pm subject to the following conditions:

a) any proposal must be agreed to by the manager, and is at the manager’s discretion; b) any proposal may be terminated by the ATO giving 5 working days' notice in writing

if satisfied that the arrangement is no longer in the best interests of the efficient and economic administration of ATO business;

c) employees may elect to work extended bandwidth on certain days of the week only (e.g. Tuesday and Thursday or Monday to Wednesday only);

d) use of extended bandwidth will not substitute for appropriate overtime; e) employees must give five working days notice before starting to work under an


extended bandwidth; and f) working flextime under such an extended bandwidth scheme is subject to the

provisions of clause 82 but an employee may not work longer than 10 hours on any one day.

Standard hours of duty 81.20 The commencing and finishing times of the standard hours of duty for a workplace must be

set within the regular bandwidth. 81.21 The current standard hours are 8.30 am to 12.30 pm, 1.30 to 4.51 pm. The Commissioner

will consult with affected employees and their representatives if it is proposed to alter the current standard hours.

Leave – general 81.22 Annual Leave, Purchased Leave, Personal Leave and War Service Sick Leave will be

deducted from an employee's credits on the basis of absence from duty during regular hours. 81.23 Miscellaneous Leave and Compassionate (including Bereavement) Leave will be calculated

on the basis of any absence during the employee's regular hours. 81.24 Where an employee's regular hours on a particular day exceeds 7 hours 21 minutes, the

employee may elect for the hours in excess of 7 hours 21 minutes to be deducted from their flextime instead of leave.

81.25 Full time employees may change their regular hours to 7 hours 21 minutes per day for all or part of the settlement period, or periods in which they take Annual Leave in order to ensure access to 20 days Annual Leave per annum.

Long Service Leave and parental leave types 81.26 For Long Service Leave, Maternity Leave, Maternal Leave, Supporting Partners Leave,

Adoption Leave or Foster Parent Leave, timekeeping will be credited on the basis of an average of 7 hours and 21 minutes per day, Monday to Friday, over a full settlement period.

81.27 For regular part time employees, timekeeping will be credited on the basis of the hours specified in their part time work agreement.

Public holidays 81.28 Regardless of whether a full time employee's regular hours are more than, less than or equal

to 7 hours and 21 minutes on a day that is scheduled as a public holiday, they will be credited with 7 hours and 21 minutes for all time keeping purposes for that day unless they actually work on that day. Regular part time employees will be credited for the hours specified in their part time agreement.

Industrial action 81.29 Employees participating in industrial action during their regular hours, regardless of what

those hours are on a particular day, are not entitled to make use of flextime or flexible working arrangements to cover any such period of industrial action.

82. Flextime

82.1 Flextime is a way of arranging work times to give employees some freedom in choosing individual daily working patterns within certain limits.

82.2 It is not designed to increase or reduce the total number of hours that must be worked. 82.3 Flextime is conditional upon operational requirements being met and an efficient service

continuing to be provided to the public. 82.4 Where the Regular Bandwidth applies, employees shall not work more than ten hours

(regular hours and flextime) on any one day. Under an Extended Bandwidth, employees may work up to 12 hours and 15 minutes (regular hours and flextime) per day. Employees should not work more than five hours without a meal break of at least thirty minutes. Flextime can only be worked within the bandwidth hours.


82.5 Flex leave is where an employee works less than their nominated regular hours on any day. Prior approval and reasonable notice is required for any flex leave. The manager will consider the needs of employees and the operational requirements of the office when determining whether or not to approve flex leave.

82.6 Where prior approval is not possible due to unforeseen circumstances and an employee wants to commence work more than 1 hour later than their scheduled starting time (under their Regular Hours), they must inform their manager before the scheduled starting time. The manager will determine whether the approval of flex leave is appropriate.

82.7 A flex credit is the accumulation of flextime worked in excess of an employee's regular hours in a settlement period. A flex credit of up to 36.75 hours at the end of a settlement period is an acceptable level of credit for full time employees and may be carried over indefinitely (but not as part of Flex Bank).

82.8 Where an employee has more than the acceptable flex credit at the end of a settlement period because unanticipated work or leave requirements have prevented the taking of excess credits as flex leave, the relevant manager will authorise sufficient flex leave in the next settlement period to reduce the credit to an acceptable level. If this does not happen the employee will be considered to be on flex leave from the start of the subsequent settlement period until the flex credit is reduced to the acceptable level.

82.9 A manager may direct an employee not to work hours in addition to their regular hours where there is insufficient work.

82.10 A flex debit occurs when the time worked in a settlement period is less than the specified hours. A flex debit of up to 15 hours at the end of a settlement period is an acceptable debit and can be carried over indefinitely. Any debit in excess of the acceptable debit at the end of a settlement period will be cancelled using a deduction from salary or, where the manager agrees, a deduction from appropriate leave credits. In special circumstances the manager may allow an employee an additional settlement period to reduce their flex debit to the limit.

82.11 Prior to cessation of employment with the ATO, managers should provide opportunities to enable employees to balance any flex debits or credits. Employees should also take all reasonable steps to balance their flex credits or debits.

82.12 Where the manager agrees that it is not possible for the employee to use flex credits before the cessation of employment, credits up to the maximum carryover amount will be paid to the employee at ordinary rates.

82.13 Any flex debits an employee has if they cease employment with the ATO will be recovered from salary and/or any termination payment owing to the employee, except in the case of death.

Flex Bank 82.14 In recognition of seasonal peak periods in the ATO where employees carry a higher than

normal workload, a system of Flex Bank will operate during those periods. Peak periods will be designated in advance by the National Program Manager. The Flex Bank will provide a flex storing system for up to 50 per cent of an employee’s hours in a settlement period in addition to the maximum flex carry over during the designated peak period. The maximum amount of time that may be accrued in Flex Bank is 7 hour 21 minutes per week.

82.15 The relevant manager will authorise Flex Bank leave so that the Flex Bank credit is exhausted prior to the next peak period. If this does not happen the employee will be deemed to be on flex leave from the start of the settlement period prior to the next peak period until the Flex Bank credit is exhausted.

82.16 Participation in Flex Bank is voluntary and employees must have the approval of their manager to accrue time under the Flex Bank arrangements.

Review of Flex Bank 82.17 The National Consultative Forum will review the Flex Bank arrangements 12 months after

the implementation of this condition. 82.18 The review will include:

a) consideration of whether Flex Bank arrangements are consistent with the terms of


the Public Service Commissioner’s Directions in relation to balancing work and family life; and

b) a survey of employees conducted by an independent party. 82.19 The survey will include questions that address the issues of whether employees:

a) feel that in practice they are free to accept or decline the opportunity to participate in Flex Bank; and

b) are able to use Flex Bank credits at a time suitable to them. Employees not covered by flextime arrangements 82.20 Flextime arrangements do not apply to shift work or to employees engaged for irregular or

intermittent duties. 82.21 Employees above the overtime barrier (i.e. the minimum salary payable to an EL1) are not

part of the formal flextime scheme. They may work flexible hours by arrangement with their manager.

Withdrawal of flextime provisions

82.22 Where a manager has previously warned or counselled an employee about the misuse of flexible arrangements (including flextime), or a serious matter warranting immediate action arises, the manager may direct the employee to:

a) work regular hours without access to flextime, or b) work 8.30 am to 4.51 pm, with or without flextime.

82.23 Regular part-time employees who misuse the flexible hours arrangements may be restricted to their agreed part time hours (in effect their "regular hours").

82.24 In addition, ongoing or serious breaches of attendance may be dealt with as misconduct.

83. EL2 working patterns

83.1 EL2 employees have an important role in assisting the ATO achieve its business outcomes. In performing this role, EL2 employees often have extra demands placed upon them.

83.2 Managers of EL2 employees will work with them to determine flexible working arrangements and plan work to ensure that they do not work unreasonable hours or have excessive travel demands placed upon them. Unreasonable hours includes working substantially in excess of the weekly standard hours or more than occasionally commencing or finishing outside the bandwidth.

83.3 Within an agreed flexible working arrangement that achieves determined outcomes, it is acceptable for EL2 employees to have full or part day absences from the workplace and variations in attendance times. Further, EL2 employees are encouraged to use flexible working arrangements to take time off work for situations not covered by Personal Leave where the period is one day or less. However any approved short term absences will not be granted on an hour for hour basis for time worked over and above an employee’s standard or regular hours.

83.4 Where a flexible working arrangement is in place and operational requirements permit, requests for flexible time-off will not be refused.

EL2 Personal Plan 83.5 In keeping with the role that EL2 employees have in the ATO as per clause 8 and clause

76.2, an EL2 employee’s performance and development agreement should reflect the EL2 employee’s agreed business outcomes. A Personal Plan will form part of the performance and development agreement and will document:

a) the travel requirements of the job, particularly where travel is a significant or onerous aspect of the job;

b) the hours of duty and agreed work patterns, including an agreed flexible work arrangement;

c) a review of annual leave balances and a leave plan for the year; and


d) succession planning arrangements for when an EL2 employee is on planned or unplanned leave.

The discussion should also include how the EL2 employee and their manager agree to balance their work and family life taking into account the role of EL2 employees to achieve agreed business outcomes.

84. Client Service Window - Meeting obligations for 8 am to 6 pm service to clients

Service commitment

84.1 The ATO and its employees agree, consistent with the Taxpayers’ Charter and the ATO’s corporate outcomes, to providing a complete national client service between the hours of 8 am and 6 pm (Monday to Friday).

Intent 84.2 The ATO is an employment based organisation, which aims to develop and retain ongoing

employees. The ATO needs flexibility and certainty in meeting client service requirements of the ATO’s telephony and processing function outcomes. These requirements have to take account of the needs of clients as well as the work/life preferences of employees. This clause sets out the processes necessary to provide an effective and efficient service to taxpayers and tax agents by the ATO and its employees through the use of inbound and outbound telephony and processing services. To properly service this commitment the ATO needs to ensure staffing certainty through a wide range of rostering options. In adopting rostering options the ATO will:

Consult actively (at the Sub-Plan level and in the affected workplace) before new or changed rostering arrangements are introduced in the workplace.

Use rostering options the ATO believes will provide the required service certainty, while working with employees to minimise impacts on employee access to flexibility.

Rely on voluntary processes, to the maximum extent practicable, for the development of rosters.

Only use, amend or introduce rostering arrangements, where the Commissioner / NPM determines it makes good business sense, in telephony and/or Operations processing areas, rather than all areas in the ATO. It is not the intent to introduce rostering to all parts of the Operations Sub Plan.

Use partial and/or team based rostering options in outbound telephony areas wherever possible, unless the Commissioner / NPM determines full rostering is required.

Only using rostering arrangements in Operations processing areas where the Commissioner/ NPM determines they are required, and only after appropriate consultation with employees and their representatives.

Have maximum possible resources to meet anticipated demand to allow employees to take leave entitlements and flex days, and have access to study leave, training and development.

Application 84.3 The processes set out in this clause, relating to hours of duty and associated issues, only

apply to employees involved in: a) Inbound telephony work including the ‘first point of contact’ areas of the ATO

(receiving 13, 1300 and 1800 phone enquiries) and the ‘plus 1’ areas that take referrals of these calls and provide crucial support to the initial contact areas; and/or

b) Operations outbound telephony and/or Operations processing work where the


Commissioner determines that rostering arrangements are required because: i. the volume of work to be undertaken; and/or ii. the work relates to a special or specific project.

Work/Lifestyle balance 84.4 The ATO confirms its support to balancing work and family commitments for its employees

and will take all reasonable steps to do so within the context of its obligation to meet the client service demand.

84.4.1 In recognition of this the ATO undertakes to not roster employees under this clause outside of the hours of 7.45 am to 6.15 pm.

84.5 The ATO will ensure where work areas are required to meet client contact demand at the time of contact, that it is reasonable for them to do so taking into account all circumstances including critical mass.

Emphasis on voluntary arrangements 84.6 The arrangements (which may be reflected in rosters or schedules) may include:

a) managing the accumulation and taking of planned leave and flex leave; b) facilitating regular hours agreements that acknowledge not everyone wants to work

the same working pattern; c) voluntary rosters and schedules; d) providing a facility to identify other employees with suitable skill sets to assist

employees who wish to arrange a swap of working times; And for Operations Outbound Telephony and Operations Processing functions: e) the use of partial scheduling; or f) the use of team based scheduling.

84.7 The process of consultation and negotiation used to develop the voluntary arrangements will be:

a) the work cycle is set as appropriate to meet the business needs of the area. The work cycle will be a maximum of 4 weeks and determined in accordance with work needs of the work area;

b) the ATO advises affected employees of predicted staffing requirements as early as practicable;

c) employees advise their preferred working hours, including their preferred lunch hours and any hours they cannot work for hardship or other reasons;

d) the ATO develops a draft roster which identifies any gaps; e) the ATO will address any gaps through voluntary means by working with employees.

This may include offering an incentive for subsequent rosters such as first preference to preferred working times or flex leave to those who commit to addressing the gaps in the current roster;

f) then implement, if required, an ‘as directed’ roster to fill remaining gaps. 84.8 The ATO is committed to getting voluntary arrangements to work for every work cycle. In

establishing the schedule, the ATO will: a) take account of the personal circumstances of employees concerned; b) ensure equity and fairness for all affected employees; c) not roster an employee at times that the delegate determines, on reasonable

grounds, would cause the employee hardship; and d) complement national scheduling processes with local arrangements if needed.

84.9 At any time an employee can seek to renegotiate their rostered hours or implement a swapping arrangement, however the hours can only be changed with the agreement of the Director/manager.


84.10 Where an employee believes their scheduled roster is unfair or their circumstances have not been fairly considered, they should raise the matter as soon as possible with their manager or Director.

84.11 The manager or Director should provide a decision in a reasonable period before the commencement of the schedule.

84.12 Where a business area sees a need for a scheduling review committee this may be implemented with employees and their representatives, and management representatives. While this committee can be a further step in the review process, the local Director retains responsibility for the final decision.

84.13 If the matter is not resolved through the above arrangement, the ATO will add a peer review process to look at issues that emerge in delivering on 8 to 6. This is envisaged to be a group of three managers looking at individual cases to ensure the ATO approach is consistent with ATO policy and decisions being made in similar areas on how we manage meeting the 8 to 6 client contact demand.

84.14 If suitable resolution is still not possible, or resolution is not possible within a reasonable time frame, then the matter can be referred to a subgroup of the relevant Sub Plan Consultative Forum to examine each case on its merits to ensure integrity and procedural fairness, and examine the reasonableness and consistency of decisions made.

84.15 For the purposes of other clauses in this Agreement the roster developed under this clause will be regarded as the employee’s regular hours for the period they are rostered.

84.16 It is recognised overtime may be scheduled where client demand exceeds the employee hours available (i.e. 147 hours, within bandwidth, per settlement period for full-time employees).

84.17 Overtime will also be applicable where an employee has completed their agreed rostered/scheduled hours of work and they are directed to work beyond the time of those rostered/scheduled hours of work (subject to the greater than 15 minute minimum requirement outlined in clause 59.14).

85. Regular part time employment Management initiated part time work

85.1 Regular part time employment may be initiated by the ATO in any part of the ATO where the type or amount of work to be undertaken or the range of client contact hours make it impracticable or uneconomic to create full time jobs.

85.2 On engaging an employee under the Management Initiated Part Time work arrangements, managers will specify the hours of duty to be worked in each week (the maximum must be less than 36 ¾ hours in any one week) over a 4 week cycle as well as the times to be worked on each day of the cycle.

85.3 The employee’s “average” hours is the total hours to be worked in that 4 week cycle divided by 4. The average hours per week will be used for leave accrual, flex carry over and payment of salary purposes.

Right of conversion of employees

85.4 An employee who is engaged as a part time employee may only convert to full-time employment by promotion or assignment to other full time duties at level.

Change of hours

85.5 The hours of duty may be changed at any time by agreement between the delegate and the employee.

85.6 The Commissioner may, by giving reasonable notice to the employee, change the start and finish times (but not the total number of hours each day, unless agreed with the


employee) of an employee employed under management initiated part time provisions.

The ATO will not seek to vary an employees start and finishing times in the 12 months following the employee’s engagement or more than once in any 12 month period. Reasonable notice will consider the following factors:

a) any non work reasons provided by the employees as to hardship or other outcomes resulting from the change in start and finish times;

b) the magnitude of the change; c) the time it would reasonably take for the employee to adjust their non work issues

to be able to take up the new hours; d) the reason for the change including the urgency; e) whether it would lead to a conclusion that the employee may become excess; f) the business drivers for the change in hours; g) any other factors that the employee or manger consider relevant.

85.7 Where the proposed change in hours is permanent and the employee is unable to work those proposed hours, the employee may be considered to be an excess employee in accordance with clause 117 of this Agreement.

Protection of full time employees

85.8 No full time employee will be required to take up a part time job without having given their written agreement.

Access to part time work by existing employees

85.9 A proposal for regular part time employment may be initiated by an employee.

A reasonable request by an ongoing employee to access regular part time employment, or to renew a current regular part time employment arrangement, will be approved if there is a balance between the employee’s personal needs and the operational requirements.

85.10 If a proposal is approved, the part time work agreement must set out the period, which is not to exceed 12 months, which the employee has been given approval to work part time.

85.11 A full time employee who has been permitted to perform their duties on a part time basis for an agreed period will revert to full-time duties:

a) at the expiry of the period; or b) where the employee has been successful in their application for promotion,

temporary transfer or movement at level, when the employee commences those new duties.

85.12 Before an employee commences regular part time duty, hours of duty are to be specified in writing:

a) the specified hours to be worked over a four week cycle; b) the starting and finishing times for regular hours, to be worked.

85.13 Nothing in clauses 85.10 or 85.11 prevents the employee from initiating a new proposal for regular part time employment for their new duties, or at the end of the period of regular part time, in accordance with clause 85.7.

85.14 A proposal to work part time, where an employee has been temporarily assigned to duties, can only be for the duration of the temporary assignment.


Right of reversion

85.15 A full time employee permitted to perform their duties on a part time basis for an agreed period may, if circumstances alter before the expiry of the agreed period, revert to full time duties as soon as practicable, but no later than the expiry of the period.

85.16 If an employee is assigned to different duties for the period, the employee will be allowed to move to appropriate full time duties at the employee’s classification level, having regard to the employee's qualifications and experience.

Removal of limits

85.17 Under this agreement there are not:

a) any limits on the number of part time employees engaged within the ATO; and b) any minimum or maximum hours of work for regular part time employees.

Part time work - general matters

85.18 Unless specified below, terms and conditions for regular part time employees will be the same as for full time employees, except they will be calculated on a pro rata basis for hours worked. No pro rata adjustments will be made to any expense related allowances that the employee is eligible for under this Agreement.

Salary

85.19 The hourly rate of pay for a regular part time employee will be the same as for a full time employee.

85.20 A regular part time employee covered by this Agreement (except for EL2 employees) is entitled to annual salary advancement on the same day as if a full time employee.

85.21 A regular part time employee is not to get paid for more hours under the minimum payment for holiday duty provisions than if the part time employee had worked a normal day.

Change of hours

85.22 An employee’s part time work agreement may be changed at any time by agreement between the ATO and the employee.

Hours of duty

85.23 Hours of duty will not be varied without the written consent of the employee except as provided for in clause 85.6.

85.24 The bandwidth for regular part time employees is the same as for full time employees, including any variations for flexible working arrangements undertaken as part of this Agreement.

85.25 Regular hours for part time employees are to be continuous each day, except for meal breaks.

85.26 A regular part time employee and their manager may, by agreement, vary the hours worked within a cycle (4 weeks). An employee is free to decline any request for variation to working hours, without the matter being pursued further by the manager.

85.27 Regular part time employees can carry over hours (credit or debit) from one four week settlement period to another. The carryover will be a maximum of 20% credit or 10% debit of the employee’s average hours per settlement period (i.e. 4 times the average hours determined under clause 85.3).


85.28 Approval for utilisation of carry over hours is conditional upon operational requirements being met and efficient service delivery still being provided to the public and other clients.

Overtime for regular part time employees - including shift workers

85.29 Overtime is payable to regular part time employees below the overtime salary barrier on the same basis as for full-time employees.

85.30 Regular part time employees above the overtime salary barrier will be paid their normal hourly rate for overtime duty outside their ordinary hours of duty (Monday to Friday), subject to the total payment not exceeding a maximum of 147 hours in a 4 week settlement period.

85.31 Approval may be given in exceptional circumstances for regular part time employees above the salary barrier to receive overtime payment for duty beyond this entitlement.

86. Job sharing

86.1 Job sharing arrangements between two or more regular-part time employees may be approved subject to operational circumstances and the basis of the employees’ application.

86.2 Individual agreements will be entered into with each employee. 86.3 Where the job sharing arrangement is dependent on continuation of both agreements, this

will be spelled out in the individual agreement of each employee.

87. Unauthorised absences

87.1 Unauthorised absence is an absence from duty that is not approved. It is not leave and employees do not have the option of taking approved leave (including flex leave), or miscellaneous leave without pay to cover periods of unauthorised absence.

87.2 Where an employee has an unauthorised absence: a) the period of unauthorised absence shall not count as service for any purpose; and b) the employee shall not be paid in respect of the period, or periods.

Working at home 88. Working at home

88.1 It is recognised that, in various situations, working at home arrangements may be suitable to both the employee and the ATO. Working at home may be suitable for employees engaged in field work where there are benefits for productivity and the employee’s lifestyle. Sub-clauses 88.5 to 88.15 do not apply to the ad-hoc working at home arrangements set out at sub-clause 88.16.

Approval 88.2 An employee may be given approval to work at home. 88.3 Any arrangement is subject to ATO operational requirements continuing to be met. 88.4 Consideration of operational requirements will include an assessment of the effect the

proposal will have on individual workloads and the team as a whole. Written agreement 88.5 Prior to the commencement of any arrangement, agreement in writing is to be reached on:

a) the provision and maintenance of equipment;


b) security and occupational health and safety requirements; c) ongoing communication and contact with other team members; d) arrangements for access by management to the home site; e) approximate amounts of time to be spent at home and the office; f) the method of recording working time and of measuring work performance; and g) access to training and development opportunities.

Establishment costs 88.6 Approval can be given for the ATO to meet all or part of the cost of establishing a working at

home arrangement, up to a maximum of $3270 (and $3335 from 21 June 2012, $3368 from 3 January 2013, and $3435 from 20 June 2013). This expenditure could be in addition to the ATO agreeing to provide standard furniture items on a loan basis for the duration of the arrangement. Where practicable, any items purchased under this arrangement would remain the property of the ATO.

Variation of arrangements 88.7 The manager and employee may vary the arrangements for working at home at any time by

mutual agreement. Termination of arrangements 88.8 Working at home arrangements may be terminated by mutual agreement or by either the

manager or the employee giving four weeks notice because of: a) changing operational requirements; and/or b) the inefficiency and/or ineffectiveness of the arrangement.

88.9 In addition, working at home arrangements may be terminated without notice if the employee fails to comply with the agreed arrangements for home based work.

88.10 In the event of a serious work performance issue or a suspected breach of the APS Code of Conduct, the manager may suspend the working at home arrangement while the work performance review or investigation of the suspected breach is being undertaken and should give the employee as much notice as is reasonable under the circumstances.

Short term suspension 88.11 Without limiting the operation of sub-clause 88.8, working at home arrangements may be

suspended on a short-term basis due to operational requirements, such as the need to deploy employees to priority functions. If this is necessary, the following conditions will apply:

a) the ATO will give the employee a minimum of one week’s notice (and where it can, as much notice as possible) of the suspension of arrangements (this notice may be less if the employee agrees);

b) the ATO in reaching a decision on suspension will take account of any hardship the employee might have;

c) such suspension will not exceed eight weeks, unless a longer period is agreed with the employee; and

d) at the end of the suspension, the previous working at home arrangements will be reinstated.

Conditions of employment 88.12 An employee working at home is covered by the same employment conditions as an

employee working at an office site. This includes access to conditions in this Agreement associated with ‘field work’ as defined in clause 44.1.

88.13 An employee working at home may access leave on the same basis as other employees. 88.14 Working at home should not be approved as a substitute for regular caring arrangements. 88.15 If an employee is on a graduated return to work program, the case manager must be

consulted prior to any working at home arrangement being approved.


Ad Hoc arrangements 88.16 Approval for ad hoc periods of working at home may be given for short periods on a case by

case basis. 88.17 Approval may be given for employees to work at home while they are suffering from a minor

illness or injury, or have responsibility for another person who needs minor care, but not if it is more appropriate for the employee to use Personal Leave.

88.18 Arrangements are not to be approved if there are any significant occupational health and safety or security risks or if the cost to the ATO will be anything but incidental.

88.19 The arrangement may be terminated at any time by the manager, but the employee should be given as much notice as practicable.

88.20 Approval may be given to vary the arrangement rather than terminate it. General 88.21 Apart from situations covered by sub-clause 44.2 (sign-on/sign-off’ timekeeping

arrangements for field work), an employee’s office (not their home) is deemed to be the employees usual base for purposes of calculating allowances based on travel requirements.

Holidays

89. Public holidays 89.1 Employees will be entitled to the following public holidays:

a) New Year's Day (1 January) or, if that day falls on a Saturday or Sunday, the following Monday;

b) Australia Day (26 January) or, if that day falls on a Saturday or Sunday, the following Monday;

c) Good Friday; d) Easter Monday; e) Anzac Day (25 April); f) The Queen's birthday holiday (on the day on which it is celebrated in a State or

Territory or a region of a State or Territory); g) Christmas Day (25 December) or, if that day falls on a Saturday or Sunday, 27

December; and h) Boxing Day (26 December) or, if that day falls on a Saturday or Sunday, 28

December. i) Any other day, or part-day (for example, the day variously called ‘Eight Hour Day’,

‘Labour Day’, or ‘May Day’), declared or prescribed by or under a law of a State or Territory to be observed generally within the State or Territory, or a region of the State or Territory, as a public holiday, other than a day or part-day, or a kind of day or part-day, that is excluded by the Fair Work Regulations from counting as a public holiday.

89.2 Employees in Victoria will observe a full day holiday on the day the Victorian Government gazettes as the Melbourne Cup holiday.

89.3 If under a state or territory law, a day or part day is substituted for one of the public holidays listed above, then the substituted day or part day is the public holiday.

89.4 The Commissioner and an employee may agree on the substitution of a day or part day that would otherwise be a public holiday, having regard to operational requirements.

89.5 If a majority of affected employees agree, approval may be given for any other day to be substituted for any day prescribed as a holiday.


89.6 Approval may be given for an employee to substitute a cultural or religious day of significance to the employee for any day that is a prescribed holiday. If the employee cannot work on the prescribed holiday, the employee will be required to work make-up time at times to be agreed.

89.7 Where a public holiday falls during a period when an employee is absent on leave (other than Annual Leave, Purchased Leave, paid Personal Leave or War Service Sick Leave) there is no entitlement to receive payment as a public holiday. Payment for that day would be in accordance with the entitlement for that form of leave (e.g. if on Long Service Leave on half pay, payment is at half pay).

90. Christmas closedown

90.1 The ATO will close its normal operations from 12 noon on the last working day before Christmas, with business resuming on the first working day after New Years Day.

90.2 Employees will be provided with time off for the working days between 12 noon on the last working day before Christmas and New Years Day and will be paid in accordance with their ordinary hours of work. Where an employee is absent on leave, payment for the Christmas closedown provision will be in accordance with the entitlement for that form of leave (e.g. if on Long Service Leave half pay, payment is at half pay).

90.3 There will be no deduction from Annual Leave, Purchased Leave or Personal Leave credits for the closedown days.

90.4 For the Christmas closedown for 2012, the ATO will close its normal operations from close of business Friday 21 December, with business resuming on the first working day after New Year’s Day.

Leave

91. General leave provisions

Applications for leave 91.1 Employees are required to apply for leave. In all cases of planned leave such application

should be forwarded to the employee’s manager. The employee must ensure that the leave has been approved before that leave is taken.

91.2 Where on a particular day an employee wants to utilise unplanned leave, they are required to notify a manager within one hour of the scheduled starting time or, if this is not possible, as soon as practicable, which may be before the scheduled starting time.

91.3 In all cases of unplanned leave applications must be forwarded to the manager as soon as practicable after returning to work.

Portability of leave

91.4 Where an employee moves (including on promotion or for an agreed period) from another agency where they were an ongoing APS employee, the employee’s unused accrued Annual Leave and Personal Leave (however described) will be recognised, provided there is no break in continuity of service.

91.5 Where an employee is engaged as either an ongoing or non-ongoing APS employee immediately following a period of ongoing employment in the Parliamentary Service or the ACT Government Service, the employee’s unused accrued Annual Leave and Personal Leave (however described) will be recognised.

91.6 If these employees have half-pay Personal Leave credits, they will be converted to full-pay credits on a two half-pay to one- full-pay exchange.


91.7 For the purposes of this clause:

a) ‘APS employee’ has the same meaning as the Public Service Act 1999. b) ‘Parliamentary Service’ refers to employment under the Parliamentary Service Act

1999.

Expenses on cancellation of leave

91.8 An employee recalled to duty from leave or who has leave cancelled, shall be paid for:

a) any non-refundable deposits and advance fares in respect of the employee and dependants;

b) non-refundable rent paid for accommodation not utilised; and c) other incidental expenses incurred as a result.

92. Annual leave

Accrual 92.1 Employees will be entitled to 147 hours leave on full pay for a complete year of employment,

plus any credits for remote locality service or shift worker credit, if applicable. 92.2 Annual Leave will be credited pro rata on the first day of each month. Unused credits will

accumulate. 92.3 Credits will be expressed as the total number of hours and minutes of leave available and

leave will be debited as it is taken. 92.4 Leave credits will be reduced on a pro rata basis, for the total leave without pay taken, if

more than 30 calendar days leave without pay not to count as service was taken in the calendar year.

Salary during Annual Leave 92.5 The salary paid to an employee while they are on Annual Leave will be the salary paid as if

the employee was continuing on duty. Additional credit for shift workers 92.6 Shift workers who are regularly rostered to work on Sundays and Public Holidays will accrue

0.5 of a day extra Annual Leave, to a maximum of 5 days in a calendar year, for each occasion their rostered shift falls on a Sunday.

92.7 A part time employee is only entitled to the extra leave if their shift pattern: a) involves regular rostered duty on Sundays and public holidays; and b) involves working at least five shifts per week or the average number of shifts worked

by a full-time employee. Direction to take leave 92.8 The parties to this Agreement recognise the benefits of employees taking regular Annual

Leave. 92.9.1 An employee may be required to take annual leave if their Annual Leave credits exceed

367.5 hours. 92.9.2 Where an employee is required to take Annual Leave under sub clause 92.9.1 the amount

they will be required to take will be one fifth of their Annual Leave credit. Payment for unused leave on separation or in the event of death 92.10 An employee who ceases employment with the APS for any reason is entitled to payment in

lieu of any unused Annual Leave credits. Such unused Annual Leave credits will include any pro rata part month entitlements not yet credited.


For the purpose of this clause only, an employee will not be taken to have ceased employment with the APS where they have been engaged to commence as an ongoing employee with the ATO on the next working day after cessation as a non-ongoing employee.

92.11 If an employee dies, the payment for unused annual leave is to be made to the employee's estate or legal personal representative.

92.12 Payment will be calculated on the salary received on the day of separation or death. Short term absences 92.13 Employees are encouraged to use Flex Leave or flexible working arrangements to take time

off work for periods of one day or less.

Cashing out of annual leave

92.14 An employee may choose to cash out one or two weeks of Annual Leave credit subject to the following:

a) the employee must apply to cash out Annual Leave in writing; b) the employee can only cash out Annual Leave once in any twelve month period; c) at the time that the cash out occurs the employee must take at least one week of

Annual Leave; and d) following the taking of the Annual Leave and the cash out the employee’s remaining

accrued entitlement to paid Annual Leave must be at least 4 weeks.

93. Purchased leave scheme

93.1 Employees may acquire an additional one, two, three or four weeks' paid leave each year (based on 36 hours and 45 minutes per week for full time employees) in return for a pro rata reduction in their annual salary (excluding allowances), before any adjustment for a salary packaging arrangement.

93.2 Directors may approve an employee's request to purchase more than 4 weeks paid leave each year (up to a total of eight whole weeks). The approval of the additional leave will be subject to an agreement on when this additional leave can be taken.

93.3 Purchased Leave will count as service for all purposes. 93.4 Approval of applications to utilise Purchased Leave will be subject to operational

requirements. 93.5 Once a period of Purchased Leave has been approved, it will not be rescinded by the ATO

unless exceptional circumstances arise. 93.6 The minimum period of Purchased Leave that can be taken will be one day. 93.7 Purchased Leave must be taken within two years of its accrual. If leave is not taken in that

time, the balance of such leave credits will be paid out at the salary rate that was applicable to the employee on the last day of the actual year of accrual.

93.8 An employee who ceases employment with the ATO for any reason will receive payment in lieu of any unused Purchased Leave credits.

94. Long Service Leave

94.1 An employee is eligible for Long Service Leave in accordance with the Long Service Leave (Commonwealth Employees) Act 1976.

94.2 The minimum period during which Long Service Leave can be taken is seven calendar days (at full or half pay). Except as otherwise provided by legislation or this Agreement, Long Service Leave can only be broken by attendance at work.

94.3 Long Service Leave accrual will be deferred by the whole period of leave without pay if more than 30 calendar days leave without pay not counting as service has been taken in a


calendar year.

95. Sabbatical Leave

95.1 The Commissioner may approve an application from an ongoing employee to work for a four year period followed by a one year sabbatical leave period.

95.2 An employee whose sabbatical leave application is approved receives one years’ Sabbatical Leave by agreeing to forgo 20% of their eligible salary on each payday in each of the four years immediately prior to going on one years’ sabbatical leave.

95.3 During the sabbatical year employees will be paid an amount equivalent to the amounts forgone from salary for the previous four years, in equal fortnightly instalments.

95.4 Should an employee cease employment with the ATO or otherwise leave the scheme, the ATO will pay the employee the balance of any amounts forgone during the four year period.

95.5 Sabbatical Leave does not count as service for any purpose.

96. Assistance with holiday care program costs

96.1 Where an employee with school children is formally restricted by their manager from taking Annual Leave, Purchased Leave or Long Service Leave during school holidays, ATO will pay $19.08 (and $19.46 from 21 June 2012, $19.65 from 3 January 2013, and $20.04 from 20 June 2013), per day towards the cost of each school child enrolled in an accredited school holiday program, up to a maximum of $155 (and $158 from 21 June 2012, $160 from 3 January 2013, and $163 from 20 June 2013), per family per week.

96.2 An accredited program is a program: a) approved by the Department of Families, Housing Community Services and

Indigenous Affairs under its ‘Outside School Hours Care’ program; and/or b) approved and/or subsidised by a State, Territory or Local Government.

96.3 Non-ongoing employees will only be eligible for the subsidy if they will be employed by the ATO for a period of at least 12 months.

96.4 The subsidy will apply only on the days when the employee is at work. 96.5 The subsidy will be paid regardless of the length of time the child is in the program each day,

but it cannot exceed the actual cost incurred. 96.6 An employee whose spouse or partner receives a similar benefit from their employer is not

eligible for the subsidy.

97. Personal Leave

97.1 Employees will be able to access Personal Leave as follows: a) Personal Leave for sick purposes (Personal Leave - Sick) taken by an employee

because of a personal illness, or injury, of the employee; or b) Personal Leave for caring purposes (Personal Leave - Carer’s) taken by an

employee to provide care or support to: i. a member of the employee’s immediate family; or ii. a member of the employee’s household; or iii. another person for whom the employee has a caring responsibility;

who requires care or support because of: a. a personal illness, or injury, of the member; or b. an unexpected emergency affecting the member.

Accrual


97.2 Employees who were General Employees in the ATO at the commencement of this Agreement will get a credit of 124 hours and 57 minutes Personal Leave on full pay on the anniversary of their engagement.

97.3 Employees who were EL2 employees in the ATO at the commencement of this Agreement will get a credit of 147 hours Personal Leave on full pay on the anniversary of their engagement that occurs prior to 1 July 2012. For each anniversary on or after 1 July 2012 they will be credited with 124 hours and 57 minutes.

97.4 Employees who are engaged with the ATO after the commencement of this Agreement on full time hours will have an annual entitlement of Personal Leave of 124 hours and 57 minutes which will accrue in the following way:

a) On the date of engagement, a credit of 36 hours and 45 minutes of Personal Leave and on each annual anniversary of their engagement, and

b) On the date of engagement and each month thereafter on their monthly anniversary date, a credit of 7 hours and 21 minutes.

97.5 Employees who move to the ATO from another APS agency after the commencement of this Agreement will be credited with Personal Leave on the basis of clause 97.4 except that their anniversary date for monthly and annual credit will be based on the anniversary date the employee brings with them from their previous agency.

97.6 Any leave credits accrued and not used will remain part of an employee’s Personal Leave credit.

Part time employees 97.7 Leave accrued will be pro rata, based on the specified hours of the employee at the Personal

Leave anniversary and monthly accrual date as appropriate. Advancement of credit 97.8 An employee who accrues Personal Leave as per clause 97.4 or 97.5 and who has

exhausted their accrued paid Personal Leave credits, may be advanced some or all of the remainder of their annual entitlement for the year:

a) where a minimum of 1 day Personal Leave is required, and b) on production of acceptable documentation.

Deferral of credit dates 97.9 An employee’s anniversary and monthly accrual dates will be deferred by the whole period of

leave without pay if more than 30 calendar days leave without pay not to count as service has been taken since the employee's last annual anniversary date. The dates so determined become the employee’s anniversary and accrual dates for the purpose of this clause.

Maximum period of Personal Leave without documentation 97.10 For General Employees, approval may be given for an employee to have paid Personal

Leave – Sick and/or Personal Leave – Carer’s for a maximum total of eight days each year, without the employee having to provide satisfactory documentation. For the purpose of this clause, eight days will be 1.6 times the average weekly hours at the employee’s last Personal Leave annual anniversary date and a year is the period between anniversary dates.

97.11 For General Employees, Personal Leave may only be approved for a maximum of 3 consecutive working days if an employee is unable to provide satisfactory documentation.

97.12 For EL2 employees, the Commissioner may require satisfactory evidence before approval is given for an EL2 employee to take Personal Leave or to continue on leave.

Maximum period of Personal Leave - Carer’s 97.13 The maximum continuous period of paid Personal Leave - Carer’s to care for a member of

an employee’s immediate family or household is the employee’s available personal leave credits.

97.14 The maximum continuous period of paid Personal Leave - Carer’s to care for a person for


whom the employee has caring responsibilities (but who is not a member of the immediate family or household) (“another person”) is two weeks unless the employee has accessed ten days of Personal Leave – Carer’s in the employee’s Personal Leave year.

97.15 If the employee has accessed ten days of Personal Leave – Carer’s in the employee’s Personal leave year to care for another person for whom the employee has caring responsibilities the maximum continuous period of paid leave on a single occasion should not exceed one week but a manager may, having regard to all the circumstances of a case, approve up to two weeks.

Unpaid Personal Leave – Sick 97.16 Where an employee has exhausted paid Personal Leave credits or is not entitled to paid

Personal Leave - Sick, the employee may be granted unpaid Personal Leave – Sick. 97.17 Where an employee requests, and the Commissioner considers that it is warranted in the

circumstances, an employee may also be able to access unpaid Personal Leave – sick in other circumstances.

Unpaid Personal Leave – Carer’s 97.18 Where an employee has exhausted paid Personal Leave credits, is not entitled to paid

Personal Leave – Carer’s or where the manager has determined that it is not appropriate to grant paid Personal Leave – Carer’s, the employee may be granted unpaid Personal Leave – Carer’s.

97.19 An employee is entitled to 2 days unpaid Personal Leave – Carer’s on each occasion: a) a member of the employee’s immediate family, or b) a member of the employee’s household,

requires care or support during such a period because of: i. a personal illness, or injury, of the member; or ii. an unexpected emergency affecting the member.

97.20 An employee may request less than 2 days unpaid Personal Leave – Carer’s purposes on each of the occasions referred to in sub clause 97.19.

97.21 A manager may approve further periods of unpaid Personal Leave – Carer’s if the circumstances warrant. This may include approving unpaid Personal Leave – Carer’s where the employee is providing care or support for “another person”.

97.22 An employee is entitled to unpaid Personal Leave – Carer’s only if the employee complies with the notice requirements and documentation requirements in clause 91 and this clause.

Leave to count as service 97.23 Paid Personal Leave will count as service for all purposes. 97.24 Where an employee has been absent from duty due to illness for a continuous period of 78

weeks, any leave without pay after 78 weeks has passed will not count as service for any purpose other than Long Service Leave.

97.25 Personal Leave – Carer’s without pay will count as service to a maximum of 30 calendar days each year.

Documentation – Personal Leave – Sick 97.26 Acceptable documentation in support of Personal Leave – Sick is:

a) a medical certificate from a registered health practitioner; or b) if it is not reasonably practicable for the employee to provide a medical certificate, a

statutory declaration made by the employee. For the purposes of this clause a registered health practitioner means a health practitioner registered, or licensed, as a health practitioner (or as a health practitioner of a particular type) under a law of a State or Territory that provides for the registration or licensing of health practitioners (or health practitioners of that type).

97.27 The employee must provide the required document to their manager as soon as reasonably


practicable (which may be at a time before or after the Personal Leave - Sick has started). 97.28 The required document must include a statement to the effect that:

a) if the required document is a medical certificate from a registered health practitioner, i. in the registered health practitioner’s opinion, the employee was, is, or will be

unfit for work during the period because of a personal illness or injury; or ii. where the employee attended the medical practitioner for the purposes of a

medical examination, a statement from the registered medical practitioner that the employee attended for that purpose; or

b) if the required document is a statutory declaration - the employee was, is, or will be unfit for work during the period because of a personal illness or injury.

Documentation for recurring illnesses 97.29 In addition to the provisions of sub-clauses 97.10 - 97.12 and 97.26 - 97.28, a statement of

fact confirming that an employee suffers from a recurring medical condition will be accepted in the following circumstances:

a) the statement of fact is provided by a registered medical practitioner and states that the employee suffers from a particular medical condition that may cause them to be unfit for duty; and

b) the absence is for two consecutive days or less. 97.30 The statement of fact will be valid for the period stated therein up to a maximum of 12

months. 97.31 Leave under this sub-clause may be approved up to a total of one week in a Personal Leave

year. 97.32 The employee’s manager may require separate certification for any absence provided that

prior notice is given to the employee. Documentation – Personal Leave – Carer’s 97.33 Acceptable documentation in support of Personal Leave – Carer’s is:

(a) if the care or support is required because of a personal illness, or injury: i) a medical certificate from a registered health practitioner; or ii) where this is not practicable, a statutory declaration made by the employee.

(b) if the care or support is required because of an unexpected emergency: i) a statement from an other authority (includes health providers, schools,

kindergartens, registered child care providers, government agencies or welfare organisations), is required to support the application for Personal Leave – Carer’s; or

ii) where it is not practicable to obtain a statement from an other authority; a statutory declaration made by the employee.

Part day absences 97.34 Part day absences on Personal Leave are allowed. Flexibility 97.35 In exceptional circumstances, an employee may be granted approval to convert full pay

Personal Leave credits to half pay for the period of leave required for the purpose of personal illness. This would only apply to periods of leave of one month or more.

Continuous employment in qualifying service 97.36 Service in the ATO, another APS agency, the ACT Government or the Commonwealth

Parliamentary Service may be recognised as prior service for the purpose of Personal Leave accrual, provided any break in service does not exceed two months. Credit will be determined as if the prior service was with the ATO as an employee who was engaged to the


ATO after the commencement of this Agreement. Reduced accrual of Personal Leave credits 97.37 Where leave to undertake employment outside the ATO counts as service, any Personal

Leave credits accrued shall be reduced by: a) where records of personal leave granted to the employee are available - the sum of

those periods of leave of absence on account of illness so recorded; and b) in any other case - nine hours for each 3 months the employee was on leave.

Sick on Annual Leave, Purchased Leave, Long Service Leave and Flex Leave 97.38 Annual leave, Purchased Leave, Long Service Leave and flex credits will be reinstated and

Personal Leave – Sick granted where an employee produces satisfactory medical evidence that they were medically unfit for duty while on Annual Leave, or unfit for duty for one day or more for Purchased Leave, Long Service Leave or Flex Leave.

Carers Leave while on Annual Leave 97.39 Annual Leave credits will be reinstated and Personal Leave – Carer’s granted where an

employee produces acceptable documentation that they were required to provide care or support for a member of their immediate family or household while on Annual Leave.

Public Holidays 97.40 If a period of Personal Leave includes a public holiday, Personal Leave credits are not

debited for the public holiday. Access to other leave types when Personal Leave with pay has been exhausted 97.41 An employee who is unfit for work for a period of at least one week may be granted Annual

Leave, Purchased Leave or Long Service Leave (subject to the minimum Long Service Leave provisions) where they have:

a) utilised all paid Personal Leave, and b) provided satisfactory documentation.

Managers may waive the one week period requirement where medical treatment is being undertaken for a long term illness e.g. physiotherapy undertaken once a week, or on an ad hoc basis, over a long term period.

Personal Leave not to be approved under miscellaneous leave provisions 97.42 Leave for sick or caring purposes cannot be approved under Miscellaneous Leave

provisions. Discretionary grant of Personal Leave for compassionate purposes 97.43 Where:

a) an employee has exhausted all their Personal Leave credits; and b) in the opinion of the Commissioner, special circumstances exist;

the Commissioner may approve additional paid Personal Leave credits for compassionate purposes.

98. Compassionate (including Bereavement) Leave

Compassionate Leave 98.1 An employee is entitled to Compassionate Leave for each occasion when a member of the

employee’s immediate family, or a member of the employee’s household: a) contracts or develops a personal illness that poses a serious threat to his or her life;

or b) sustains a personal injury that poses a serious threat to his or her life.

Bereavement Leave


98.2 An employee is entitled to Bereavement Leave for each occasion when a member of the employee’s immediate family, or a member of the employee’s household dies or on the occasion of the death of a person with whom the employee had a close personal relationship.

Documentation – Compassionate Leave 98.3 To be eligible for Compassionate Leave under clause 98.1 (a) or (b) the employee should

provide a medical certificate or statement from the health practitioner treating the person concerned (i.e. the member of the employee’s immediate family or household that had, or has, a life threatening illness or injury) stating that, in the opinion of the registered health practitioner, the person had, or has, during the period the compassionate leave was taken, an illness or injury that poses or posed a serious threat to that person’s life. An employee’s manager will be able to waive the above requirement where they are satisfied that the circumstances are such that it would be unreasonable for the employee to provide such documentation. In those cases, the manager may require the employee to provide a statutory declaration that the leave meets the requirements for Compassionate Leave.

Documentation – Bereavement Leave 98.4 To be eligible for Bereavement Leave under clause 98.2, an employee will only have to

provide appropriate documentation if requested. Maximum period of paid Compassionate Leave 98.5 The maximum continuous period of paid Compassionate Leave under clause 98.1 (a) or (b)

on a single occasion is two days which may be taken as: a) a single, unbroken period of 2 days; or b) 2 separate periods of 1 day each; or c) any separate periods to which the employee’s manager agrees,

for each occasion. 98.6 The employee may commence Compassionate Leave under clause 98.1 (a) or (b) at any

time while the illness or injury persists. Maximum period of paid Bereavement Leave 98.7 A manager may approve up to 3 days paid Bereavement Leave for each occasion. Bereavement on Annual Leave, Purchased Leave and Long Service Leave 98.8 Annual Leave, Purchased Leave and Long Service Leave will be recredited and

Bereavement Leave granted where a member of the employee’s immediate family or household dies while the employee is on Annual Leave, Purchased Leave or Long Service Leave.

Compassionate leave while on Annual leave 98.9 Annual Leave will be recredited and compassionate leave granted in situations where the

employee is entitled to Compassionate Leave while the employee is on Annual Leave.

99. Defence Reservists Leave

Leave for ADF Reservists undertaking Defence service, Continuous Full Time Service or Cadet Force obligations

99.1 An employee may be granted leave to enable the employee to fulfil Australian Defence Force (ADF) Reserve, and continuous full time service (CFTS) or Cadet Force obligations.

99.2 An employee is entitled to ADF Reserve leave with pay, for up to four weeks during each financial year for the purpose of fulfilling service in the ADF Reserve. These purposes include training and operational duty as required by the ADF Reserve.

a) During the employee's first year of ADF Reserve service, a further two weeks paid leave may be granted to facilitate participation in additional ADF Reserve training,


including induction requirements. b) With the exception of the additional two weeks in the first year of service, leave can

be accumulated and taken over a period of two years, to enable the employee to undertake training as a member of the ADF Reserves.

c) Employees are not required to pay their tax free ADF Reserve salary to the ATO in any circumstances.

99.3 An employee who is an officer or instructor of cadets in a Cadet Force may be granted paid leave of up to three weeks each financial year to perform duties as an officer or instructor of Cadets. For these purposes ‘Cadet Force’ means the Australian Navy Cadets, Australian Army Cadets, or the Australian Air Force Cadets.

99.4 Defence Reserve leave counts as service for all purposes, except where an employee takes unpaid leave to undertake Continuous Full Time Service (CFTS), in which circumstance it will not count for Annual Leave purposes.

99.5 Eligible employees may also apply for Annual Leave, Purchased Leave, Long Service Leave, Miscellaneous Leave without Pay, or they may use flextime for the purpose of fulfilling ADF Reserve, CFTS or Cadet Force obligations.

99.6 Employees are to notify their manager at the earliest opportunity once the dates for ADF Reserve, CFTS or Cadet Force activities are known and/or changed.

100. War Service Sick Leave

100.1 Where the Department of Veteran’s Affairs has issued a statement to an employee certifying that a condition is a war-caused medical condition, absences on War Service Sick Leave may be approved on the basis of a certificate from a recognised medical practitioner stating the absence is due to that condition.

100.2 Employees may accrue two separate credits: a) on commencement in the APS, a special credit of nine weeks War Service Sick

Leave b) annual credit of 3 weeks.

100.3 Unused annual credits accumulate, subject to a maximum credit balance of 9 weeks. 100.4 Leave may not be granted from the annual credits until the special credit is exhausted.

101. Cultural, Ceremonial and NAIDOC Leave

101.1 Employees of Aboriginal or Torres Strait Islander descent may be granted leave with pay for up to 10 days in any period of two years for cultural or ceremonial purposes.

101.2 Additionally, Aboriginal and Torres Strait Islander employees may be granted a further one day’s paid leave per year to attend and participate in NAIDOC Week activities. Employees wishing to attend activities during NAIDOC Week involving more than one day’s absence may be granted flextime, Purchased Leave, Annual Leave or unpaid Miscellaneous Leave subject to operational requirements.

101.3 Cultural, Ceremonial and NAIDOC Leave is in addition to Compassionate (including Bereavement) Leave.

101.4 Paid Cultural, Ceremonial and NAIDOC Leave counts as service for all purposes.

102. Community Service Volunteer Leave

Emergency Service Volunteer Leave

102.1 Leave will be granted for emergency duty, and may be granted for emergency duty training, reasonable travel, recovery time and ceremonial duties with State Emergency Services, fire fighting service, search and rescue unit or other similar volunteer organisation.


102.2 A maximum of four days with pay for each emergency will be granted, subject to the provision of satisfactory evidence that the employee’s services were requested by the relevant organisation, where required by the delegate.

102.3 An additional day of paid leave for recuperation may also be granted, on application, where the employee will not have had an adequate break between the emergency duty and returning to work.

102.4 Employees may also be granted paid leave for reasonable travel associated with emergency duty and time for regular training. Applications will be considered on a case by case basis.

102.5 In addition, employees may be granted leave without pay for longer absences. Periods of leave without pay will not count as service.

102.6 Where there is a proclaimed natural disaster the FAC ATOP may approve an additional amount of leave with or without pay.

Jury Service 102.7 Employees who are required by a court to attend either for jury selection or to act as a juror

will be released from duty for the period required, without the need to formally apply for leave.

102.8 The employee will be required to advise their manager in advance and provide proof of the need for their attendance.

102.9 Subject to sub-clause 102.10 this will be paid leave. 102.10 If the employee receives a payment from the Court for attendance, they must repay that

amount to the ATO for the period of absence. If the repayment is not made, an equivalent amount will be deducted from the employee’s salary.

103. Witness Leave 103.1 An employee who is summoned as a witness in a Court (except in civil proceedings, unless

a Crown witness), administrative tribunal or industrial tribunal will be granted paid leave.

104. Workplace Relations Training Leave

104.1 An employee can have up to 3 days paid leave each year for training in workplace relations provided:

a) the release of an employee is subject to operational requirements, b) the training will assist the employee to carry out a role as a workplace delegate or

other elected union representative, and c) all costs will be borne by the employee.

105. Blood Donor and Vaccination Leave

105.1 Employees who, during working hours, give blood or attend a medical practitioner for the purposes of vaccinations for official duty do not have to complete an application for leave.

106. Miscellaneous Leave

106.1 Miscellaneous Leave is leave which is not covered under any specific leave arrangement. 106.2 Leave may be granted for any purpose that is in the interests of the ATO. 106.3 The leave granted may be:

a) for the period requested or another period; b) with or without pay; c) subject to conditions; and d) if leave is granted without pay - the leave may count as service for some or all


purposes. 106.4 Employees must be given a written notice of the decision to grant, or refuse to grant, leave. 106.5 Provided that leave with or without pay does not count as service for any purpose if the

employee does not resume duty in the APS at the end of the period of leave: a) leave granted with pay counts as service for all purposes. b) unless otherwise approved, leave without pay does not count as service for any

purpose. 106.6 If leave has been granted to an employee and the employee is moved to another APS

agency, any remaining part of the leave is taken not to have been granted. 106.7 There are guidelines on the granting of Miscellaneous Leave. Employees and their

representatives will be consulted about any changes to the guidelines.

Leave for parenting purposes

107. Maternity and Maternal Leave

107.1 Maternity Leave will continue to be available to employees in accordance with the provisions of the Maternity Leave (Commonwealth Employees) Act 1973.

107.2 Approval may be given to spread the payment of paid Maternity Leave over a maximum period of 24 weeks by taking all or part of the leave at half normal salary.

107.3 The Maternity Leave Act provides for 12 weeks paid leave to eligible employees. Any arrangement to spread the payment for this leave under clause 107.2, beyond the initial 12 weeks' period specified by the Maternity Leave Act, will not increase the period that counts for service beyond 12 weeks.

107.4 This administrative arrangement does not extend the total period of paid and unpaid Maternity Leave available under the Maternity Leave (Commonwealth Employees) Act 1973.

107.5 An employee who is entitled to Maternity Leave under the Maternity Leave (Commonwealth Employees) Act 1973 will also be entitled to a period of paid Maternal Leave. The entitlement will be for four weeks at full pay. Approval may be given to spread the payment over eight weeks by taking it at half pay. Only the first four weeks will count as service.

107.6 Maternal Leave must be taken continuously and can only be taken immediately after the first 12 weeks of Maternity Leave under the Maternity Leave (Commonwealth Employees) Act 1973.

108. Supporting Partners Leave

108.1 An employee who is not entitled to paid Maternity Leave, paid Adoption Leave or paid Foster Parent Leave is entitled to two weeks of paid Supporting Partners Leave on the occasion of

a) the birth of their child (or their partner’s child), b) the adoption of a child, or c) the permanent fostering of a child

that occurs on or after the date of commencement of this Agreement. The leave must be taken in one continuous period commencing within 6 weeks of the day of birth of the child or the day the employee assumes responsibility of an adopted child or fostered child.

108.2 An employee is also entitled to leave without pay to care for a child from the day of the birth of the child, or the day the employee assumes responsibility for an adopted child or fostered child. This leave without pay must be taken within a period of 66 weeks commencing on the day of birth of the child or the day the employee assumes responsibility of an adopted child


or fostered child. 108.3 In addition to the leave available under sub clause 108.2, the primary care giver of the child

is entitled to leave without pay to care for the child until the child is up to two years old. 108.4 Leave without pay under this clause does not count as service for any purpose.

109. Adoption Leave

109.1 Subject to the provisions of this clause, an employee who adopts a child is entitled to paid leave. Where the adoption occurs on or after the commencement of this agreement the employee will be entitled to 14 weeks of paid leave. Where the adoption occurs prior to the commencement of this agreement the employee will be entitled to 10 weeks of paid leave.

109.2 To be eligible for Adoption Leave: a) employees must have at least 12 months of continuous APS service and be the

primary care giver of the child, b) the adopted child can not have lived with the employee for a period of six months or

more, and c) the adopted child can not be a child of the employee or the employee’s partner,

unless that child had not been in the custody and care of the employee or the employee’s partner for a continuous period of six months or more.

109.3 Where both parents are eligible employees in the ATO they may share the 14 weeks for the period that they are the primary care giver.

109.4 Where an employee is granted Adoption Leave, that leave must be taken in one continuous period and be taken during the period commencing one week prior to assuming responsibility for the child and ceasing six months after assuming responsibility.

110. Foster Parent Leave

110.1 Subject to the provisions of this clause, an employee who has assumed long term responsibilities arising from the placement of the child by a permanent “fostering” arrangement on or after the date of commencement of this agreement:

a) by a person or organisation with statutory responsibility for the placement of the child; and

b) where the child is not expected to return to their family, is entitled to 14 weeks of paid leave.

110.2 To be eligible for Foster Parent Leave: a) an employee must have at least 12 months of continuous APS service and be the

primary care giver of the child, b) the child can not have lived with the employee for a period of six months or more,

and c) the child can not be a child of the employee or the employee’s partner, unless that

child had not been in the custody and care of the employee or the employee’s partner for a continuous period of six months or more.

110.3 Where an employee is granted Foster Parent Leave, the leave must be taken in one continuous period and be taken during the period commencing one week prior to assuming responsibility for the child and ceasing six months after assuming responsibility.

110.4 Where the fostering arrangement is terminated during the period of Foster Parent Leave then the leave will cease.


111. Returning to work after parental leave

111.1 On ending parental Leave (including Maternity, Supporting Partners, Adoption and Foster Parent Leave), an employee is entitled to return to:

a) the employee’s pre-parental leave duties; or b) if those duties no longer exist, available duties for which the employee is qualified

and suited at the same classification and pay as applied pre-parental leave.

For the purposes of this clause, duties means those performed:

i. if the employee was moved to safe duties because of the pregnancy – immediately before the move; or

ii. if the employee began working part-time because of the pregnancy – immediately before the part-time employment began; or

iii. otherwise – immediately before the employee commenced parental leave.

111.2 All employees returning from parental leave (including Maternity, Supporting Partners, Adoption and Foster Parent Leave) will have access to part time work in accordance with clause 85 until the child has attained school age, if they want it.

Hours of work (specified total hours and regular hours) must be agreed by the manager and the employee in the normal manner. Work may not be able to be provided in the same job that the employee had as a full time employee.

A proposal to work part time where an employee has been temporarily assigned to duties can only be for the duration of the temporary assignment.

111.3 An employee who is a parent, or has responsibility for the care of a child under school age or a child under 18 who has a disability, may request flexible working arrangements, including part-time hours.

111.4 An employee engaged for irregular or intermittent duties may only request flexible work arrangements if the employee:

a) is a long term casual employee immediately before making the request; and b) has reasonable expectation of continuing employment on a regular and

systematic basis.

111.5 A request made in accordance with this clause must be in writing and set out details of the change sought and the reasons for the change. The Commissioner will respond in writing to the request within 21 days and will only refuse on reasonable business grounds. Where the request is refused, the response will include reasons for the refusal.

111.6 For the purposes of this clause: a) ‘qualifying service’ means service that is recognised for redundancy pay

purposes; b) ‘casual’ means an employee engaged on a irregular or intermittent basis. c) 'flexible working arrangements’ includes changes in hours of work, changes in

patterns of work, and changes in location of work.


SECTION F – WORKFORCE PLANNING AND ADJUSTMENT 112. Permanent relocation of employees between offices

Intra-city Transfers 112.1 Employees and their representatives will be consulted at the earliest practicable stage

regarding any ATO initiated proposal to permanently move employees between buildings in the same city.

112.2 To the fullest extent practicable the movement of employees will be on a voluntary basis. 112.3 Hardship factors will be considered in selecting employees to move. Where the ATO finds

that the relocation would cause hardship for an employee, the ATO, as far as reasonably practicable, will seek alternatives to relocation. For the purposes of this clause the hardship factors to be considered may include, but are not limited to:

a) Personal circumstances such as caring responsibilities b) Medical issues c) Issues arising from a spouse’s employment d) Reasonable travel time e) Additional costs or financial commitments f) Education/training commitments g) Problems in a prior location h) Childcare arrangements

112.4 Where the move is within a central business district (CBD) or within a suburb, (including its immediate surrounds) employees will be given as much notice as is reasonably practicable of the need to move. For moves between suburbs (including their immediate surrounds) or between the CBD and a suburb, employees will be given at least one month’s notice of the need for them to move unless the employees and the delegate agree to a shorter or longer period Where the factors that give rise to hardship are of a temporary nature the delegate will consider a longer period of notice of the need to move.

112.5 If significant relocation costs are likely to be incurred, the employee will be entitled to one-off payment upon taking up duty in the new building;

a) for employees at or below the APS 3 level - $1047 (and $1068 from 21 June 2012, $1079 from 3 January 2013, and $1101 from 20 June 2013),

b) for employees at or above the APS 4 level $696 (and $710 from 21 June 2012, $717 from 3 January 2013, and $731 from 20 June 2013).

For the purpose of this clause the employee’s level is their actual classification level at the date of the move.

112.6 Managers may allow employees up to 3 days leave where this is necessary to arrange personal matters associated with the move.

112.7 It is not expected that significant relocation costs would be incurred or leave required where the move is within a CBD or suburb. However, each case will be considered on its merits and the provisions of sub-clauses 112.5 and 112.6 are not precluded where it is clearly demonstrated that significant relocation costs are likely to be incurred and/or leave is required.

Inter-city transfers 112.8 There will be no compulsory moves between cities. In this context, cities means the greater

metropolitan area.


113. Assignment of duties

113.1. Any employee can be assigned to carry out such duties as are within the limits of the employee’s skill, competence and training and are consistent with relevant classification structures and standards, provided that such duties are not designed to promote deskilling.

113.2 Employees do not have to carry out duties which are a threat to a safe and healthy work environment.

114. Workforce Plan and flexibility

Workforce planning 114.1 The ATO is primarily an employment based organisation. This means that the ATO will aim to

develop and retain ongoing employees, and to the extent practicable maximise the use of ongoing employees.

114.2 The ATO has a Workforce Plan which will continue to be based on principles that include: a) the ATO, while managing its business on a national basis will consider the

development needs of its workforce at a regional level. b) the ATO will maximise the use of ongoing employment wherever practicable.

114.3 The Workforce Plan will include an outline of: a) the broad FTE numbers and major capabilities required to attain the corporate

priorities and outcomes outlined in the ATO’s Plan as it exists from time to time; and b) the Place Principles the ATO will use in determining its place commitments for the life

of the Agreement. 114.4 The Workforce Plan will be reviewed annually and employees and their representatives will

be consulted in relation to the review of the Workforce Plan. As part of this planning process the ATO will review, at least annually:

a) the usage of contractors, consultants, outsourcing arrangements (including labour hire) and non-ongoing employees to ensure the appropriate mix of employment and that relevant public service guidelines are used,

b) the gender balance of employees by site and by classification, and c) the classification profile of ATO sites which have more than 100 employees.

114.5 ATO business will continue to be delivered from a network of locations around Australia. As a result of the ATO actively managing its property portfolio to achieve maximum value, the ATO does not expect to close any locations during the nominal period of this Agreement.

Workforce flexibility 114.6 ATO employees are expected to perform work at their existing classification level

commensurate with their substantive salary and reflecting their particular role in the organisation. The ATO may require an employee to perform work which is typical of the work done in jobs of a lower classification level. It is the intention that this will be for a total of up to 8 weeks in any one financial year unless special circumstances require that this limitation be relaxed, following consultation with the affected employees and their representatives. The ATO may need to move priority work to the employees’ current location.

114.7 In the cases outlined in clause 114.6 the ATO will continue to pay employees according to their existing classification and pay excess travel time and fares where appropriate.

114.8 Wherever practicable, the ATO will initially seek volunteers for the lower level work, prior to directing other employees to undertake the work. In directing other employees to undertake lower level work, the ATO will have established that it is not practicable to fill the positions through:

a) use of HDA; or b) reassignment of duties at level; or


c) the use of non-ongoing employees. 114.9 In addition to the requirements of the Public Service Regulations, where the ATO intends to

engage non-ongoing employees at the classification of APS 4 or above it will, wherever practicable, give ongoing employees the opportunity to express interest in and be considered for these employment opportunities.

115. Income maintenance period

115.1 Where clauses 116 to 119 refer to an employee’s income being maintained for a period of either 7 or 13 months as a result of a reduction in classification, the relevant period shall be determined as follows:

a) for an employee with 20 or more years of service: 13 months b) for an employee who is over 45 years of age: 13 months c) for any other employee: 7 months.

116. Employees whose services cannot be effectively used General 116.1 This clause only applies to ongoing employees who are no longer on probation.

An employee whose services can no longer be effectively used in their current job because of changes in technology or work methods or changes in the nature, extent or organisation of the ATO will be given support in considering career alternatives or will be able to leave the ATO with dignity and respect for the contribution they have made in the past.

116.2 These procedures are only to be used where an individual employee's job is still required and the employee will be replaced subsequent to action under this clause. Where the actual job is no longer required, the arrangements under clause 118 must be used.

The process 116.3 If clause 116.1 applies to an employee the appropriate manager will advise the employee that

it is considered their services can no longer be effectively utilised. 116.4 The employee will be given an opportunity to comment. Any discussions may involve the

employee's nominated representative, if that is what the employee has chosen. 116.5 The employee will be invited to discuss possible options, if any, for redeployment or retraining

that could allow the employee to be retained in gainful employment:

a) if an employee agrees to a reduction to a lower classification, the employee will maintain the income level they had immediately prior to the reduction for either 7 or 13 months in accordance with clause 115.

b) if an employee is redeployed within the same city they are eligible for any relocation assistance applicable under clause 112.

For the purposes of clause 116 only, for EL2 employees ‘reduction in classification’ includes movement from one EL2 position to a lower paid EL2 position.

116.6 Where redeployment or retraining is not feasible, an employee may be formally notified in writing that they can no longer be gainfully employed by the ATO.

116.7 If an employee has been notified under clause 116.6, they will be provided with information as set out in clause 119.4, Step 4, 1(a) (b) and (c).

116.8 Once the employee has been provided with the information as set out in Step 4, 1(a) (b) and (c) of clause 119.4, the ATO will make a formal offer of voluntary redundancy to the employee. The employee will have up to two weeks to accept or decline the offer. If the employee does not respond to the ATO in that time they will be deemed to have declined the offer.

116.9 Follow on action for individual employees may commence inside the two week period, with the agreement of the employee.


116.10 An employee who accepts the offer of voluntary redundancy will be:

(i) given written notice of termination of their employment as an excess employee for the purpose of s29.3(a) of the Public Service Act 1999; and

(ii) will be paid a redundancy payment as if they were an excess employee under clause 119.. 116.11 If an employee declines the offer of voluntary redundancy:

(i) they cannot be made any further offer of voluntary redundancy later in the process under this clause.

(ii) the ATO will provide the employee with assistance to try to find opportunities to redeploy the employee to another agency. This will include actions consistent with any APS wide redeployment principles and If a suitable job cannot be found within the ATO or another APS agency within three months, the ATO will give:

a) written notice of involuntary termination of their employment as an excess employee for the purpose of s29.3(a) of the Public Service Act 1999; or

b) 4 weeks' written notice of the intention to reduce the classification of the employee so that they can be redeployed to suitable employment.

Payment if reduced in classification 116.12 If an employee is reduced to a lower classification, the employee will maintain the income

level they had immediately prior to the reduction for either 7 or 13 months, less the period of employment since the offer of voluntary redundancy was rejected.

Payment if employment is terminated involuntarily 116.13 An employee whose employment is terminated involuntarily will be paid an amount equal to

the sum they would receive if payment was calculated in accordance with clauses 119.14, 119.15 and 119.16.

Support for employees 116.14 As appropriate, employees will have access to the support that is available to excess

employees under sub-clauses 119.5, 119.6 and 119.7.

117. Excess employees

117.1 This clause only applies to ongoing employees who are no longer on probation. When is an employee excess? 117.2 An employee becomes excess for either of the following reasons:

a) the duties of the employee are transferred to a different capital city or to an office which requires a move of a similar scale, involving a necessary change of residence, and

i) the employee is unwilling to perform duties at the new office; and the Commissioner is unable to provide ongoing work at the first office; and

ii) the Commissioner agrees redundancy is an economically viable alternative to relocation.

b) the Commissioner determines that the employee is a member of a given class that has more members than is necessary for the efficient and economical working of the ATO in a particular location.

118. Preventing excess employee situations

Consultation with employees and their representatives 118.1 The ATO will consult with employees and their representatives where the provisions of this


clause need to be exercised.

a) Consultation and communication processes established under clauses 2 and 3 of this Agreement will be used to consult employees and their representatives about workforce adjustment issues;

b) The briefings of employees and their representatives, under sub-clause 3.3 of this Agreement, will be used to explain the overall funding and likely staffing situation of the ATO. It is envisaged these meetings will be held when data is available from the Budget and the additional estimates process;

c) Employees and their representatives will be consulted in relation to possible national corporate measures which could be taken under this clause to prevent excess employee situations.

Preventing excess employee situations 118.2 This clause only applies to ongoing employees who are no longer on probation. 118.3 The ATO will, as far as practicable prevent excess employee situations through:

a) an employee retraining/redeployment approach so that employees prepared to acquire new capabilities within an appropriate time can reasonably expect to be employed by the ATO, and/or

b) the measures set out in clause 118.5 to 118.7.

118.4 Where the provisions in 118.3 are not successful in preventing excess employee situations, the ATO will take actions consistent with any APS wide redeployment principles.

Measures for preventing excess employee situations 118.5 To prevent excess employee situations, the ATO will:

a) where appropriate, seek alternatives to redeploying employees, such as moving work, or

b) reassign the employees to other duties in their sub plan within their current site; or c) if action taken under a) and b) above does not prevent the excess employee situation

then the ATO will attempt to reassign employees to other sub plans within the site (refer to sub-clauses 118.7 and 118.8), or

d) where the above actions do not prevent the excess employee situation then the ATO will attempt to reassign the employees to each employees current sub plan within the region.

The order of action taken by the ATO under this sub-clause may be varied following consultation with the employees and their representatives.

118.6 Where a sub plan has undertaken the measures in clause 118.5 and still cannot prevent an excess employee situation the sub plans will participate in corporate workforce adjustment activities.

Information in relation to these activities will be available to employees and their representatives.

118.7 The ATO will assess employees, identified as being in a situation where they are likely to be excess, for suitability for any identified ongoing job opportunity in the ATO prior to it being filled in another way. In this context, suitability of an employee will be based on:

a) suitability for the work in areas where they could be redeployed, not on their relative suitability for work in the current work area; and

b) the employee’s ability to perform satisfactorily within a maximum of three months.

Where there are insufficient volunteers, the ATO may identify and redeploy an employee from the group of potentially excess employees.

Factors to be considered in redeployments under this clause


118.8 The following factors will be taken into account in redeploying employees:

a) Employees working in ATO sites outside the greater metropolitan area of capital cities (e.g. Geelong, Newcastle Townsville, Wollongong and Albury) will be given first consideration for additional job opportunities that arise in those sites as the size of the offices means there are different opportunities to those in metropolitan regions;

b) Within the greater metropolitan area of capital cities, on occasions it may be more practicable and reasonable to redeploy an employee between BSLs in their current site, than to re-assign the employee to a job in a different site in their current BSL. To the extent practicable, employee preferences and ‘hardship’ factors will be taken into consideration in redeployment decisions;

c) Employees may express interest in redeployment to another region, but the first priority will be to find jobs for employees within their current region. The ATO is not obliged to redeploy employees between regions and such redeployments do not have priority over other vacancy filling methods unless determined by the Commissioner;

d) Where a site is closing, employees may express a preference for a site for their redeployment. The ATO will take this preference into account in corporate workforce adjustment activities.

118.9 An employee who is redeployed to another office in the same city will be eligible for the relocation provisions under clause 112.

118.10 If both the ATO and the employee agree on redeployment to another region, the move may be considered to be in the interests of the ATO.

119. Redundancy provisions

Application Where measures under clause 118 do not resolve the situation 119.1 This clause only applies to ongoing employees who are no longer on probation.

If, despite relevant steps having been taken under clause 118, an excess employee situation is likely to arise, the six steps set out in this clause will be taken.

119.2 Where 15 or more employees are considered to be excess, steps 3 to 6 below will apply as well as any relevant provisions provided for by relevant legislation.

119.3 Where less than 15 employees are considered to be excess the following steps will apply. 119.4 The six steps are:

Step 1 Affected employees and where they choose, their representatives, will be informed and will

be provided with the following information: a) the reasons why employees are likely to become excess; and b) the time when, or the period over which, it is likely to occur.

When advising affected employees of the situation, the ATO will specifically ask the affected employee to identify which representative they wish the ATO to advise of the situation.

Step 2

1. Employees and, where they choose, their representatives will have one month for consultation with ATO management about:

a) measures that have been, or could be, taken to remove or reduce the likelihood of excess employees;

b) redeployment prospects for the employee(s) concerned;


c) the appropriateness of using voluntary redundancy; and d) the method of identifying an employee as excess, having regard to the

efficient and economical working of the ATO and the relative efficiency of employees.

2. If the invitation to be consulted is declined or it is agreed that the full period is not needed, follow on action may be taken before the end of the one month period. 3. If the Commissioner agrees, the period will be extended beyond one month. 4. Apart from employees who express interest in voluntary redundancy, no employee will be notified that they are excess within one month of the consultation period commencing.

Step 3

1. If redeployment or other measures are not feasible or only partially remove the problem, the Commissioner will identify the employees who are considered to be excess. 2. Nothing in these procedures will prevent excess employees being identified by seeking informal expressions of interest in voluntary redundancy. Employees who lodge an informal expression of interest in Voluntary Redundancy will be provided with, or given access to, information in relation to their likely entitlements. This could take the form of access to ‘self-help’ methods of estimating final leave/severance payments and superannuation benefits. 3. Where the ATO determines that it is effective and economical to do so, the ATO will facilitate the use of swaps to maximise the extent to which redundancies are voluntary. 4. Employees must be notified in writing that they are excess employees.

Step 4

1. Employees who are identified as being excess will be provided with the following information: a) estimates of severance benefits, pay in lieu of notice and pay in lieu of any unused annual, purchased or long service leave credits; b) the estimated amount of taxation the ATO will deduct from any payments; c) access to superannuation information; (i) For employees who are members of the CSS or PSS (either defined benefit or accumulation plan) the ATO is authorised by the employee to obtain details of accumulated superannuation contributions and the options available to those employees in relation to superannuation. The ATO will provide this information to the employee; (ii) Employees who are not members of either the CSS or PSS funds are responsible for obtaining details about their options in relation to superannuation from their superannuation fund. The ATO will, where possible, assist the employee to get this information by providing relevant information in writing to the employee; and d) the retention provisions which apply if the employee declines an offer of voluntary redundancy, including information about how the amortised salary would be calculated if they nominate the Alternate Retention Period as determined by Step 5 (4). 2. Once the employee has been provided with the information as set out in a), b) and c) (i) and d) above, and for an employee covered by c) (ii) they have had reasonable time to get the information, they will be made a formal offer of voluntary redundancy. An employee will have up to two weeks to accept or decline such an offer. Where the employee declines the offer, they will be required to, at the same time, nominate which retention period provisions they wish to apply to them (i.e. the Retention Period as determined by Step 5 (3) or the Alternate Retention Period as determined by Step 5 (4). 3. Employees who accept the formal offer of voluntary redundancy will be given notice of termination and will be paid a voluntary redundancy severance benefit. With the agreement of the employee, follow on action may commence inside the two week period.


4. If the employee does not respond to the ATO within the two week period provided in sub-clause 2 above, they will be taken to have declined the offer. 5. If the employee does not nominate a retention period within the two week period provide in sub-clause 2 above, the retention period under Step 5 (3) will apply to them. 6. The ATO will not make a further offer of a voluntary redundancy to the employee at later steps in the process.

Step 5

1. Employees who decline the offer of voluntary redundancy will begin a formal retention period, to apply from that date. 2. Where the ATO determines that it is effective and economical to do so, the ATO will facilitate the use of swaps to maximise the extent to which redundancies are voluntary. 3. Retention period - An excess employee who declines the offer of voluntary redundancy will be entitled to the following period of retention:

a) 13 months where the employee has 20 years or more service or is over 45 years of age; or

b) 7 months for all other employees,

reduced by the relevant NES redundancy pay period that would apply to the employee at the end of 7 or 13 months retention period.

4. Alternate Retention Period - Where an employee elects to enter into the retention period provisions under this sub clause, the employee's retention period determined in 3 above will be:

a) 13 months where the employee has 20 years or more service or is over 45 years of age; or

b) 7 months for all other employees.

5. Payment of salary during retention period

a) Unless (b) below applies an employee will be paid at their ordinary rate of pay during their retention period.

b) (i) Where an employee elects to enter into the Alternate Retention Period provisions their total pay throughout the retention period will be reduced by an amount equivalent to the employee’s redundancy pay entitlement under the NES, with such redundancy pay period entitlement calculated as at the expiration of the retention period.

(ii) For the purposes of (b)(i), the reduction of the employee's ordinary pay will be amortised over the duration of the retention period.

6. If during the Alternate Retention Period the employee ceases to be excess (other than by termination of employment for the reason of being excess) amortisation will cease and the amount deducted as part of the amortisation provisions will be paid to the employee.

Step 6


Employees who cannot be placed in a suitable job within three months of declining an offer of voluntary redundancy: a) will be advised that, because sufficient work is expected to remain available, it is intended to retain their services for the whole of their retention period, including the period since the offer of voluntary redundancy was rejected. In other than exceptional circumstances, it is expected that this will normally be the case but it may be necessary for affected employees to move to a different type of work, for which they are suitable, during this period; or b) where the Commissioner is satisfied at any time in the remaining retention period that there is insufficient productive work available for the employee during the remainder of the retention period and that there is no reasonable redeployment prospects in the APS, the Commissioner may:

i. Give written notice of the involuntary termination of the employee’s employment under s.29 of the PS Act; or ii. by agreement with the employee, give written notice of involuntary termination of their employment; or

c) will be given 4 weeks' written notice of the intention to reduce their classification so that they can be redeployed to suitable employment, in which case income maintenance will apply instead of an involuntary redundancy benefit; d) may at any time, be given written notice of the involuntary termination of the employee’s employment under s.29 of the PS Act.

Support for excess employees 119.5 Employees who are identified as being excess, or offered a voluntary redundancy, will be

reimbursed for the costs of the following support where they choose to use it: a) career, lifestyle and/or financial planning by a qualified advisor; and/or b) assistance with preparation of applications for job interviews. The maximum total amount of reimbursement under a) and b) is $2,200.

119.6 During any notice or retention periods referred to in this clause: a) the ATO will provide assistance to the employees to try to find opportunities to redeploy the employee to another agency. This includes actions consistent with any APS wide redeployment principles; and, b) excess employees will be given reasonable time to attend employment interviews, including reasonable travel and incidental expenses where these are not met by the prospective employer.

119.7 Where an excess employee has to move their household to a new locality as a result of a movement at level or reduction in classification, they will be entitled to reasonable travel and relocation expenses as if being promoted.

Payment if reduced in classification 119.8 If an employee is reduced in classification, the employee will maintain the base salary they

had immediately prior to the reduction for either 7 or 13 months, less the period of employment since the offer of voluntary redundancy was rejected.

Notice period 119.9 The following notice periods will apply where employment is terminated:

a) if over 45 years of age, with at least 5 years continuous service: 5 weeks' notice; b) other employees: 4 weeks' notice.

Voluntary redundancy benefit 119.10 An employee who elects for retrenchment with a redundancy benefit and whose employment

is terminated by the Commissioner under s.29 of the Public Service Act 1999 on the grounds that he /she is excess to the requirements of the ATO, is entitled to payment of a redundancy benefit of an amount equal to two weeks’ salary for each completed year of continuous


service, plus a pro-rata payment for completed months of service since the last completed year of service, subject to any minimum amount the employee is entitled to under the NES. Attachment C sets out certain conditions relating to service for redundancy benefit purposes.

119.11 The minimum sum payable will be an amount equal to 4 weeks' salary and the maximum payable will be equal to 48 weeks' salary.

119.12 The redundancy benefit will be calculated on a pro rata basis for part time hours during the period of service if the employee has less than 24 years full time service.

119.13 This benefit will be in addition to any payment in lieu of the notice period and accrued annual leave, long service leave and purchased leave credits.

Involuntary redundancy benefits 119.14 Where employment is terminated involuntarily, employees will be paid a sum calculated as

follows: a) for employees with 20 or more years of service or over 45 years of age:- a lump sum equal to 13 months salary reduced by the amount of salary paid since the date the offer of voluntary redundancy was rejected; or b) for others:- a lump sum equal to 7 months salary reduced by the amount of salary paid since the date the offer of voluntary redundancy was rejected.

119.15 Such employees will receive payment in lieu of accrued Annual Leave and Purchased Leave calculated as if the date of termination of their employment is 13 months or 7 months (as the case may be) later than the date the offer of voluntary redundancy was rejected.

119.16 If the total amount payable is less than the total amount (including pay in lieu of leave) that would have been payable had the employee accepted the offer of voluntary redundancy (reduced by any salary received since the date the offer was rejected), the employee will be paid an additional amount to bring the total benefit to that amount.

Salary for calculating benefits 119.17 For calculating redundancy benefits, an employee's salary will include:

a) HDA, if received on the date notice is given and has been payable for a continuous period of at least 12 months at that date; Where the higher duties of an employee who has received HDA for a continuous period of 12 months is ceased due to the workforce adjustment process necessitating the redundancy, and the employee would otherwise have continued to receive higher duties until the date notice was given, the higher duties will be taken to have continued to the date notice was given for the purpose of this clause. b) an average of shift penalties over the 12 months prior to notice being given, provided shift work has been rostered in at least 26 weeks; and c) any other regular allowance in the nature of salary received on the date notice is given.

120. Termination of employment

120.1 This clause only applies to ongoing employees who are no longer on probation. Review rights 120.2 The following provisions apply to review rights in relation to action under taken clause 116,

119 and 142. 120.3 The sole and exhaustive rights and remedies of an employee in relation to termination of

employment are those that the employee enjoys under: a) the Fair Work Act 2009; b) other Commonwealth laws (including the Constitution); and c) at common law.


Termination of, or a decision to terminate employment, cannot be reviewed under the dispute prevention and settlement procedures or review of action procedures. Nothing in this Agreement prevents the Commissioner from terminating the employment of an employee for serious misconduct, without further notice or payment in lieu, in accordance with the Fair Work Act, subject to compliance with the procedures established by the Commissioner for determining whether an employee has breached the Code of Conduct under section 15 of the Public Service Act 1999.

120.4 Reduction in classification is subject to review at the request of the employee. The review process (but not the grounds for review) will be the same as those set out in sub-clauses 142.14 to 142.18 inclusive.

Date of effect 120.5 Subject to the special cases set out below, where an employee is terminated, the termination

will take effect on the later of: a) one month after the day on which the notice is given to the employee; or b) after expiration of a period of notice required by the Fair Work Act; or c) on the date of effect of the notice of termination.

120.6 Except where an employee is guilty of serious misconduct warranting termination without notice, termination of employment due to a breach of the code of conduct shall take effect on the later of:

a) 14 days after the employee has been furnished with reasons for the termination; or b) after any greater period of notice required by the Fair Work Act.

120.7 Where an excess employee is terminated, the notice of termination shall take effect on the later of:

a) after expiration of the period of notice under this Agreement; or b) after expiration of the period of notice required by the Fair Work Act.

120.8 Unless an employee agrees otherwise, termination of employment due to inability to perform duties because of physical or mental incapacity takes effect on the later of:

a) one month after the day on which the notice is given to the employee; or b) on the day paid personal leave credits are exhausted; or c) after expiration of a period of notice required by the Fair Work Act.

120.9 Termination on grounds relating to an employee’s performance shall take effect on the later of:

a) 14 days after the day on which the notice is given to the employee; or b) after the period of notice required by the Fair Work Act.

120.10 In all cases, termination may take effect after payment of compensation in lieu of the notice required. Payment in lieu of notice may be at the instigation of the Commissioner or the employee.

121. Resignation

Ongoing employees 121.1 An ongoing employee may resign his or her employment by giving the Commissioner at least

14 days notice. 121.2 The Commissioner has the discretion to agree to a shorter period of notice or waive the

requirement to give notice. 121.3 At the instigation of the Commissioner the resignation may take effect at an earlier date

within the notice period. In such cases the employee will be paid compensation in lieu of the notice period which is not worked.


Workplace environment

122. Code of Conduct

122.1 The ATO is committed to ensuring that all employees are aware of and comply with the standards of conduct as detailed in the APS Code of Conduct in the Public Service Act 1999, and that the ATO procedures for determining breaches of the APS Code of Conduct are properly applied.

122.2 The ATO will monitor the application of the procedures for determining breaches of the APS Code of Conduct, in particular:

a) That formal Code of Conduct action is taken where appropriate and in particular that action taken is clearly linked to suspected breaches of the APS Code of Conduct;

b) Ensure that advice, guidance and/or training is provided for managers and other delegates on the proper application of the procedures and/or interpretation of Code of Conduct; and

c) Maintain a database of Code of Conduct cases and outcomes to ensure consistency in respect of the application of charges and sanctions.

122.3 Should there be cases where the recommendations of the Merit Protection Commissioner are not adopted by the ATO, advice on the basis for not adopting such recommendations will be provided to the applicant.

123. Anti-Discrimination

123.1 All employees are entitled to be treated fairly and equitably. 123.2 All employees are entitled to be provided with a work environment and conditions of

employment that are free from discrimination and harassment. 123.3 Persons bound by this Agreement will seek to prevent and eliminate unlawful discrimination

on the basis of race, colour, sex, sexual preference, age, physical or mental disability, marital status, family responsibilities, pregnancy, religion, political opinion, national extraction or social origin.

123.4 Every endeavour will be made to ensure that neither the provisions of this Agreement nor their operation are directly or indirectly discriminatory in their effects.

123.5 Nothing in this clause affects: a) treatment exempted under Commonwealth anti-discrimination legislation; b) payment of junior rates of pay; c) a manager’s right to make decisions that are not unlawfully discriminatory; d) the right to pursue matters in any state or federal jurisdiction, including HREOC; or e) any exemptions permitted by the Fair Work Act.

123.6 Managers at all levels in the ATO are responsible for ensuring that all employees are aware of what constitutes harassment, appropriate/inappropriate behaviour, etc and ensuring that action is taken to deal with any issues in a timely fashion.

124. Workplace Diversity

124.1 The principles of fairness, equity and workplace diversity are integral to sound people management.

124.2 A Workplace Diversity Program, including an Access and Diversity Action Plan and Reconciliation Action Plan, will be established in consultation with employees, to develop,


within the corporate culture, an emphasis on leadership, ethics, affirming and valuing employees, and helping to balance work and family responsibilities.

124.3 Aboriginal People and Torres Strait Islanders, people with disabilities, people from a non-English speaking background and women will be encouraged to apply for all types of positions at all levels of the ATO.

124.4 The ATO is committed to ensuring age equitable employment, promotion, retention and training for mature aged workers. To support the retention of mature aged workers, the ATO will support a range of work / family / lifestyle balance arrangements.

125. Occupational Health and Safety (OH&S)

125.1 All reasonable steps will be taken to provide employees with a healthy and safe workplace.

126. Accommodation

126.1 The ATO is committed to providing high quality accommodation for its workforce which is suitable for ATO business requirements including the accepted professional needs of employees. This will be reflected in the ATO’s Workforce Plan and ‘Place’ principles.

126.2 The ATO will continue to make more effective use of space, greater use of flexible work arrangements and rationalise accommodation holdings.

126.3 Where new accommodation is to be designed or existing accommodation modified, affected employees and their representatives will be consulted.

126.4 Without reducing the general requirements concerning quality and consultation, employees regularly engaged in field work may be required to use shared accommodation. The sharing arrangements and ratio of workpoints to employees will have full and proper regard to the nature of the employee’s work.

127. Disruption due to building activity

127.1 When building activities are likely to cause disruption in an office, the Commissioner and the affected employees and their representatives will seek to agree on measures that can be used to prevent employees from being subjected to any ‘disruption’.

127.2 If employees are to be relocated to suitable temporary accommodation for an agreed period, they will be given details of the proposed relocation as soon as practicable so that adequate consultation with them can occur.

127.3 If temporary accommodation is in a number of different locations, the Commissioner will consult with affected employees as to which location individual employees may be attached.

127.4 Where employees are temporarily relocated, excess travelling time and fares will apply. 127.5 In situations where ‘disruptions’ are unavoidable at a particular location, the Commissioner

and the affected employees and their representatives will negotiate an appropriate disability allowance. The Disputes Avoidance and Settlement Procedures will apply if agreement cannot be reached.

127.6 "Disruption” means the detrimental environmental effects on the working conditions of office based employees caused by a variety of factors including one or generally more of the following: dust, noise, fumes, heat, vibrations, cold, wet, dirt, loss of amenities and general inconvenience, which may arise from building activities. “Loss of Amenities” means loss of access to normal activities such as tea-room, hot water, coffee making, fridge, change room. “General Inconvenience” means overcrowding, loose electrical wiring, reduced or no telephone access if the use is necessary for the performance of duties.


128. Procedures for air-conditioned workplaces

128.1 Site Safety Forums will be provided with advice on the testing and maintenance of air conditioning systems. This advice will be in the form of a report that will detail the regular program of testing.

128.2 Should the testing for bacteria counts be outside the relevant standard the ATO will comply with Comcare Fact Sheet No 40 – Legionnaires disease – December 2001 (or its successor) which allows for further testing and for the provision of advice.

128.3 Health and safety representatives will, upon request, be provided with information regarding the workplace indoor air temperature and humidity within a reasonable time.

129. Environment

129.1 The ATO will implement practical measures, consistent with Government policy and achievement of ATO outcomes, to reduce ATO’s carbon footprint and promote environmental sustainability.

129.2 The progress of the strategies listed will be monitored by the National Consultative Forum (NCF), and will be a standing item at NCF meetings.

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SECTION G – RECOGNISING, BUILDING AND USING EMPLOYEE SKILLS

Professionalism and development of General Employees

130. Application of Performance System 130.1 Clauses 131 – 137 apply to General Employees only.

131. Performance System Intent/purpose 131.1 The Performance System enables organisational, team and individual performance to achieve

ATO outcomes through collaborative approaches that:

a) focus on employees' learning and development for their current job as it may evolve, and the development of varied and transportable career capabilities;

b) align people and team accountabilities with ATO outcomes; c) focus on people and team involvement in, and accountability for, planning, people,

financial and resource management decisions; and d) build and consolidate professional relationships through provision of regular feedback,

recognition of performance and by discussing mutual expectations about working relationships.

131.2 All parties commit to effective use of the Performance System in order to enhance delivery of ATO business outcomes. This is achievable through focusing on relationships that support employees’ capability, motivation and adaptability, thus contributing to increased job satisfaction.

131.3 All employees will have a team plan and an individual Performance and Development Agreement (PDA) that:

a) they contribute to developing through discussion with their manager, and regularly review and update collaboratively;

b) has clear links to relevant strategic plans (business unit/line delivery/ATO Sub Plans/ATO Plan); and will promote the provision of feedback on these higher level plans;

c) identifies planned outcomes/outputs, and record in their PDAs employees’ agreed contributions to delivering team outcomes;

d) identifies employees’ learning and development needs and how they will be met; and e) identifies mutual expectations and roles in contributing to a relationship where

feedback occurs as part of ongoing activities.

131.4 Employees will receive regular feedback from their managers/Directors. There will be both formal and informal feedback, it will be provided regularly by the manager and it will include progress against the Performance and Development Agreement.

Feedback will:

a) recognise the employee’s contributions to individual, team and corporate outcomes, and identify ways to improve and develop;

b) place equal emphasis on business outcomes and the behaviours demonstrated in achieving those outcomes;

c) allow provision of comments/evidence as required; and may include agreed sources in addition to the manager’s observations to ensure balance and objectivity;

d) clarify mutual expectations as necessary and clarify performance issues as soon as

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practicable after they arise.

The ATO does not intend to require all teams to complete multi source feedback. 131.5 Formal feedback includes a mid-year and annual performance discussion to assess an

employee’s progress against the Performance and Development Agreement and to arrive at a shared understanding of an employee’s overall performance.

Employee Reward and Recognition Scheme 131.6 During the nominal period of this agreement the Commissioner will administer the Employee

Reward and Recognition Scheme which is aimed at rewarding and recognising the achievements of employees.

132. Capability development Capability development - intentions

132.1 The ATO and its employees commit to maintaining and developing individual and organisational capability, acknowledging mutual responsibility for learning and development.

132.2 The ATO is committed to ensuring all employees:

a) have opportunities to develop and maintain the capabilities required to perform their current job, now and as it may evolve;

b) have opportunities to develop the varied and transportable capabilities they will need to advance their career, in the context of the ATO’s future business directions, organisational priorities and team operational requirements;

c) have a Learning and Development Plan with their manager that identifies agreed learning and development needs, how and when they will be addressed and how the learning outcomes will be measured.

132.3 The ATO will facilitate this through an integrated approach to capability profiling, assessment and development, as part of a capability framework that supports and integrates with other elements of the ATO people system.

132.4 As part of the commitment in clauses 131 and 132.2 to 132.3, the ATO will use the capability framework to assist in:

a) developing and maintaining a Learning & Development Plan that details the learning and development priorities for the ATO;

b) enabling individual employees to increase the variety and transportability of the capabilities that they attain through their learning and development activities;

c) supporting managers in identifying and assessing employee capabilities; d) ensuring that the needs of individuals in Employment Equity & Diversity identified

groups and part time employees are taken into account, where practicable, in the provision of learning and development activities;

e) ensuring the continued provision of support for employees with disabilities; f) individual and organisational career planning; and g) workforce planning.

132.5 As part of the commitment in clauses 131 and 132.1 employees will: a) develop a Learning and Development Plan as part of their Performance and

Development Agreement with their manager to address gaps in capabilities; b) keep their capabilities for their current job up to date; c) undertake identified learning and development activities in keeping with corporate

priorities, as agreed with or directed by their manager, and any assessment activities related to these activities; and

d) contribute to the learning and development of other employees as agreed with or directed by their manager.

132.6 Neither formal nor informal capability assessment will be used for: a) an underperformance process for the purposes of clauses 141 and 142; or b) disciplinary, redundancy or pay review processes.

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133. How to identify individual learning and development needs

How to identify individual learning and development needs

133.1 Learning and Development needs will be discussed and agreed with the manager as part of the performance and development discussions. These will be documented in a Learning and Development Plan. Learning needs for the current job are based on the Performance Agreement. Development needs are discussed and agreed with the manager within the context of the employee’s career aspirations and the ATO’s future business directions, organisational priorities and operational requirements.

133.2 Managers and employees should routinely assess capability development requirements informally within the Learning and Development component of the Performance Agreement.

133.3 Capability assessment will be used as a means of providing confirmation of capability and learning at the individual level and assurance of capability at the organisation level. The ATO has developed principles of assessment to support capability assessment processes and will continue to update these principles from time to time. These principles will continue to cover the rules of natural justice, the need for fairness, equity and transparency in conducting assessments, the role of objective evidence, the need to consider the diversity of the ATO’s workforce and ethical and legal issues associated with assessment processes. These principles will be used when gathering and judging evidence to decide whether an employee has achieved a standard or objective.

133.4 The ATO will provide a range of capability assessment tools, and the time to use them, to enable employees to self- assess their capabilities based on the capabilities required for particular jobs.

133.5 The ATO will record information about the required capabilities for individual jobs and all assessments of individual capability. Employees, their manager and their Director will have access to this information for planning learning and development within the team and work area. System administrators will have access to this information for the purposes of aggregating learning and development needs and workforce planning.

133.6 Different forms of assessment will be used and may include: Informal assessment This is usually conducted in conjunction with the PDA conversation so that capability and learning needs are identified and captured in the learning and development plan. It may involve individual self-assessment, manager discussion of the self-assessment, manager/advisor/coach or work place assessor observations, feedback from client/team members/peers, and learning and development outcomes from an agreed learning event. Formal assessment This is a process of gathering information about an individual‘s capabilities in a valid and rigorous assessment process that collects multiple sources of evidence to measure achievement against a defined set of capability benchmarks. A formal assessment process will be conducted by independent appropriately skilled assessors trained in relevant assessment methodologies, with the necessary expertise in the work being assessed to provide accurate assessments.

133.7 Within the ATO formal assessment processes are only used when assurance of capability is required in order to complete certain work. Where such assurance is required, employees will be notified at the earliest possible time. Formal assessment processes will be applied to certain roles identified by risk or leadership impacts on ATO operations. Examples where formal assessment is used include the ATO’s Professional Accreditation processes, its Graduate Development programs, and other advancement development programs referred to in clause 131.

133.8 The ATO does not intend to use psychometric tests as part of the assessment in formal capability assessment processes. However such tests may be used to provide individuals with information about their personal preferences, team dynamics or other factors that may develop their self-awareness and aid their learning and development.

133.9 Where an employee is dissatisfied or disagrees with the results of a formal or informal

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capability assessment they may supply further evidence and request re-assessment or request an independent review of the assessment results.

133.10 Where the process used to select an employee in a merit selection process includes at least the same techniques, activities and level of assurance as a type of formal capability assessment and the employee was found to be capable, then the results of that selection process may be used as a formal capability assessment.

134. How learning and development needs will be met 134.1 The ATO will provide employees with a range of learning and development opportunities

(such as on the job, self directed learning, formal training, technology based learning etc) to address identified learning and development needs. The ATO will ensure that employees have the time and opportunity to meet their agreed needs as identified in their Learning and Development Plan.

134.2 The ATO is committed to ensuring employees have the capabilities needed to do their job as the work/role changes. Therefore to minimise the impact that the changing work has on employees, wherever practicable the ATO will take steps to provide access to learning and development activities prior to new work being undertaken. In the event that the ATO is unable to provide access to learning and development prior to new work being undertaken, time & support will be provided to employees in order that they can acquire the capabilities for their new work/role.

134.3 Where an employee has been unable to successfully complete a formal assessment process (e.g. obtaining accreditation, or completion of a development program) or is not making reasonable progress towards meeting identified learning or development needs as part of the particular program, the employee (and where requested their representative) and their manager will discuss the most appropriate course of action. Such action might include:

a) For the employee to address the learning or development needs identified in their assessment in order to be re-assessed. This process will recognise the corporate priority of giving the employee an opportunity to complete formal assessment (e.g. obtain accreditation or satisfactory completion of a development program) and ensure that appropriate support is provided to assist the employee in addressing learning or development needs identified by the formal assessment process.

b) If identified learning needs cannot be met by the employee, other action could include: i. in the case of formal assessment such as professional accreditation the

employee can be assigned to duties other than the role for which they were assessed. These duties would be at their existing substantive level, commensurate with their capabilities and taking into account their personal circumstances (including home office and area), work history and contribution to the work of the ATO;

ii. in the case of formal assessment that occurs as part of a development program this may eventuate in removal of the employee from the program. Clause 135.8 and 135.9 will apply to development programs that are part of the ATO’s suite of Advancement Development Programs.

134.4 The ATO does not intend to make Professional Accreditation a pre-requisite to any promotion or transfer. However the ATO may require the successful employee for a position with a designated role covered by Professional Accreditation to obtain accreditation within a reasonable period after selection for that position.

135. Advancement Development Programs 135.1 The building of individual and organisational capability may be addressed through the use of

Advancement Development Programs (ADP) that utilise the ATO development broadband. 135.2 The ATO Development Broadband will be used in a suite of advancement programs aimed

at building specific capabilities for employees at entry-level. Each ADP in the ATO Development Broadband will have an entry-level and exit-level classification, and each exit-level will be no more than one classification level above the entry-level. The entry-level APS classification for each ADP will reflect the different nature of the work performed in the relevant area of the ATO.

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135.3 An ADP is a structured development program that ensures capabilities are developed to the level required by each ADP to meet the requirements for advancement to the next APS classification level within the ATO Development Broadband.

135.4 The ATO Development Broadband will be used for those employees required to undertake a mandatory development program and whose progression to the exit-level classification is subject to their successful completion of an ADP.

135.5 Any employees who commenced on the Graduate, Undergraduate or Cadet Programs before 1 July 2009 will continue to be employed under the specific conditions of service outlined in their original offer of employment.

135.6 The ATO Development Broadband will span the APS 1 to APS 6 classification levels. 135.7 The classifications within each advancement program will differ to reflect the capabilities

each program is designed to develop. 135.8 New ongoing employees who, on merit, are selected to join the ATO as a participant in an

ADP will be engaged as ongoing employees subject to successfully meeting all requirements of the respective ADP. Where such an employee does not successfully complete the ADP, they will have their employment terminated for failing to meet a condition of their engagement.

135.9 Existing APS employees who, on merit, are selected to participate in an advancement program, do so at the entry level of the ADP, irrespective of their level prior to joining the ADP. For those employees whose APS level is above the entry-level classification for the ADP, this would require their agreement to permanently reduce in APS classification to the entry-level of the ADP. Employees who are below the entry level classification for the ADP will be promoted to the entry-level of the ADP. Existing employees who do not then successfully complete the requirements of the ADP will be assigned duties at the entry level classification of the ADP. Employees who successfully complete the ADP will be assigned duties at the level they have been advanced to in the ATO Development Broadband.

135.10 The salary level for employees in an ATO Development Broadband will be determined in accordance with clauses 13, 23, 25, 26 and 28 of this Agreement.

135.11 Upon successfully completing the relevant ADP requirements, participants will be advanced to the relevant higher APS classification level.

An employee on an ADP may not advance to a level within the ATO Development Broadband higher than that specified in the ADP for which they have been selected).

135.12 Participants on ADPs are required to work in placements in business areas on terms set out in the ADP requirements.

136. Continuing Professional Development 136.1 The ATO is committed to maintaining the professional standards of employees. The ATO may

approve or require employees to attend structured continuing professional development activities (courses, seminars, conferences) that address, enhance or maintain the learning and development needs of the employee and benefits the ATO business needs.

In instances where the ATO requires employees to attend professional development activities, costs will be borne by the ATO. In instances where approval is sought by an employee to attend a professional development activities, all or part of the costs of attending may be borne by the ATO.

Formal qualifications 136.2 The need for formal qualifications is not a universal requirement of all jobs in the ATO. There

will be no arbitrary qualification barrier for advancement between classification levels across the ATO.

136.3 Due regard will be given to the capabilities of existing ATO employees to ensure that those who possess relevant capabilities will not be precluded from applying for a job.

136.4 This will be recognised by:

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a) where practicable, introducing the capability and educational requirements as positions become vacant or a new position is introduced; and/or

b) ensuring that an appropriate transition provision, covering existing employees, is included in any determination introducing mandatory qualifications; and/or

c) where appropriate, recognising relevant capabilities as the equivalent to possession of formal qualifications.

136.5 Clauses 136.3 and 136.4 will apply to selection for higher duties or promotion or assignment to other duties at level.

136.6 Employees will be advised if their current job will be affected in terms of requiring formal qualifications.

136.7 If the ATO is considering the introduction of any new formal qualifications, employees and their representatives will be consulted.

136.8 There is a continuing expectation that people in particular jobs should possess and apply formal accreditation or qualifications e.g. Fraud positions.

137. Career development 137.1 The ATO is committed to supporting employees to develop for future careers in the ATO. The

ATO will work with employees to assist them take responsibility to progress and/or develop careers, and will support them to progress or develop their capabilities for this purpose. This could be through a variety of mechanisms such as mentoring, coaching, on the job learning, wider roles or roles in other areas. Employees and their managers will discuss and agree on how capabilities can be obtained as part of the development of their learning and development plan.

137.2 An employee may be seconded to another organisation for a fixed term to enable the employee to obtain relevant capabilities.

Any secondment arrangement will be on terms and conditions agreed between the employee, the Commissioner and the organisation where the employee is to be placed.

Leave for full time studies 137.3 An employee may be granted leave to undertake a full time course of study, having regard to:

a) the financial resources, operational needs and corporate goals of the ATO; b) the effective work performance of the employee; c) the capability needs of the ATO; d) personal development needs of the employee; and e) any other benefit to the ATO or the employee.

137.4 Unless approval is given for the leave to be with full pay or a proportion of full pay, the leave will be without pay.

137.5 Leave with pay or with a proportion of pay counts as service for all purposes. 137.6 Leave without pay counts as service for all purposes other than the accrual of Annual Leave. 137.7 Approval may be revoked where progress in the course of study is not satisfactory.

Employees are entitled to have any relevant issues that may have affected their satisfactory progress on a course considered before any decision is made to revoke approval for leave for full time studies.

137.8 An employee granted leave for full-time study within Australia may be required to return to duty between academic years.

Support for part-time studies

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137.9 The ATO commits to providing support for approved employees undertaking eligible part time studies (an ‘approved student’). Decisions to grant approved student status will have regard to:

a) the personal commitment of the employee represented by a plan that outlines the personal resources and time that will ensure success in the studies;

b) the financial resources, operational needs and corporate goals of the ATO; c) the effective work performance of the employee; d) the capability needs of the ATO; e) personal development needs of the employee; f) any other benefit to the ATO or the employee; and g) the need for particular considerations to be given to Aboriginals or Torres Strait

Islanders for their study activities. 137.10 An employee may only take approved study leave during their regular hours and within the

regular bandwidth. 137.11 Regular part time employees may be granted pro rata leave with pay. 137.12 Approved students undertaking study activities during the regular bandwidth are entitled to

leave with pay:

a) to travel to and from, and attend compulsory examinations/assessments; b) for study and travel purposes for the relevant academic period, up to a weekly

maximum of 8 hours, or up to a weekly maximum of 13 hours for Aboriginal and Torres Strait Islander employees. The actual amount of hours will be determined by the manager;

c) to undertake ‘Swot vac’ of up to 18 hours per subject with a maximum of 36 hours per semester. The actual amount of hours will be determined by the manager.

137.13 In addition, an approved student may, subject to manager discretion, also receive benefits that include:

a) additional leave in extenuating circumstances; b) leave credits for use for other study activities during a semester if less than the full

weekly entitlement to paid leave is required; c) leave with pay for study on an external basis, or study that is outside the bandwidth

for ordinary duty or only relates to preparation of a thesis. This benefit could take the form of leave with pay for attendance at compulsory study activities and up to 3 hours leave each week for other study activities.

Financial assistance for study 137.14 The ATO will develop and deliver financial assistance programs for employees to position

and sustain our workforce to meet future needs. 137.15 ATO scholarships may be established to provide high performing employees with time and

financial assistance to undertake/complete relevant qualifications. 137.16 Leave to undertake full time study or development placement may be subject to the employee

returning to duty in the ATO for a period equal to the period of leave granted. Assistance to award holders for study 137.17 An employee who is selected as an award holder to undertake a study program or a scheme

of study under a recognised sponsorship program may be granted such leave and financial support as is determined by the ATO to be appropriate.

Reimbursement of professional membership fees 137.18 Where the Commissioner determines that membership of a professional body is a mandatory

requirement for the performance of an employee’s duties the ATO will reimburse the costs associated with the membership of that professional body. For example, the Australian Property Institute for AVO employees.

Reimbursement of annual licence or professional practicing certificate fees 137.19 ATO employees will be reimbursed for the payment of annual licence or professional

practicing certificate fees if the licence or practicing certificate is a requirement for that employee in their state to undertake their work. This will include reimbursement of state licensing fees for AVO employees.

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Where an employee is required to work in another state and that state requires a licence to undertake valuations in that state then the employee will be reimbursed the licence fee for that state.

EL2 Professionalism and ongoing capability development

138. EL2 development

138.1 The ATO and its EL2 employees commit to maintaining and developing individual and organisational capability, acknowledging mutual responsibility for learning and development. The ATO is committed to ensuring that its EL2 employees have the capabilities to perform their changing roles in an evolving ATO and to providing the opportunities to acquire capabilities. EL2 employees are required to keep their skills and knowledge up-to-date.

138.2 EL2 employees will: a) develop a learning and development plan with their manager to address gaps in

capabilities; b) keep the capabilities for their current job up to date; c) undertake identified learning and development activities in keeping with corporate

priorities, as agreed with or directed by their manager, and any assessment activities related to these activities; and

d) contribute to the learning and development of other employees as agreed with or directed by their manager.

138.3 The ATO will provide EL2 employees with a range of learning and development opportunities to address identified learning and development needs for their current job now and as it may evolve. This could include on the job learning, self directed learning, formal training, technology based or other type of learning, followed by appropriate capability assessment.

138.4 To assist with career development, EL2 employees wishing to progress or develop their capabilities will also be supported by the ATO. This could be through a variety of mechanisms such as mentoring, coaching, on the job learning, wider responsibilities or roles in other areas.

139. Professional Allowance 139.1 The ATO will pay an assessable allowance of $1500 (and $1592 from the first payday after 1

July 2012, and $1640 from the first payday after 1 July 2013) to EL2 employees to assist with the purchase of goods or services that help maintain or increase their level of professionalism. This could include membership of a professional association.

139.2 The allowance will be paid to employees who are substantive EL2 employees on the first pay day after 1 July each year following the commencement of this Agreement, and will be paid by the first pay day in September of the same financial year.

139.3 The ATO will pay the professional allowance to those employees who have acted continuously at the EL2 level for a full period of 12 months or more, up to and including the first pay day after 1 July each year following the commencement of this Agreement.

139.4 EL2 employees will discuss plans for how this allowance will be spent with their manager. These discussions will be documented in the EL2 employee's performance and development agreement (PDA).

140. EL2 Performance system 140.1 All EL2 employees are required to actively participate in the ATO Performance System to

deliver business outcomes whilst demonstrating required leadership behaviours.

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140.2 The ATO and its EL2 employees recognise the importance of a well-functioning Performance System in promoting employee engagement and productivity, based on the four objectives of relationships, development, accountability, and alignment. These objectives enable organisational, team and individual performance to achieve outcomes in accordance with ATO values.

140.3 The parties to this Agreement commit to promoting the ongoing development and effective operation of the ATO Performance System on the basis of the principles articulated in this Agreement.

140.4 In accordance with the ATO Performance System guidelines, all EL2 employees will: a) contribute to business planning that will have clear links to relevant strategic plans; b) have a Performance and Development Agreement with their manager; and c) receive and provide regular feedback in discussions with their managers about

individual and team performance.

140.5 The performance and development agreement will: a) be developed and updated through discussion with the manager; b) record the business outcomes the EL2 employee is expected to achieve; c) articulate the behaviours expected to be demonstrated; d) identify the EL2 employee's learning and development needs and how they will be

met; e) identify the mutual expectations of the EL2 employee and the manager regarding

their working relationship; and f) record these mutual expectations in the EL2 employee’s Personal Plan.

140.6 Performance discussions are mandatory and will: a) establish clear expectations of performance and how it will be measured; b) focus on the achievement of business outcomes aligned with ATO values; c) take the form of evidence-based discussions; d) include consideration of discretionary effort and the modelling of corporate values as

factors in assessing performance; and e) be a two-way exchange aimed at establishing productive working relationships

between the EL2 employee and the manager.

140.7 During the nominal period of this agreement the Commissioner will administer the Employee Reward and Recognition Scheme as an integral part of the ATO Performance System and its ongoing development:

a) aimed at rewarding and recognising the achievements of EL2 employees; and b) consistent with financial rules and regulation.

Leave for full time studies

140.8 An EL2 employee may be granted leave to undertake a full time course of study, having regard to:

a) the financial resources, operational needs and corporate goals of the ATO; b) the effective work performance of the approved student; c) the skill needs of the ATO; d) personal development needs of the EL2 employee; and e) any other benefit to the ATO or the EL2 employee.

140.9 Unless approval is given for the leave to be with full pay or a proportion of full pay, the leave will be without pay.

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140.10 Leave with pay or with a proportion of pay counts as service for all purposes.

140.11 Leave without pay counts as service for all purposes other than the accrual of annual leave.

140.12 Approval may be revoked where progress in the course of study is not satisfactory. EL2 employees are entitled to have any relevant issues that may have affected their satisfactory progress on a course considered before any decision is made to revoke approval for leave for full time studies.

140.13 An EL2 employee may be required to return to duty between academic years.

Leave for part time studies

140.14 The ATO commits to providing paid leave benefits for approved EL2 employees undertaking eligible part time studies. Any approved leave (including travel), will cover the academic period (term, semester, trimester or year) having regard to:

a) personal commitment of the EL2 employee represented by a plan that outlines the personal resources and time that will ensure success in the studies;

b) the financial resources, operational needs and corporate goals of the ATO; c) the effective work performance of the approved student; d) the capability needs of the ATO; e) personal development needs of the EL2 employee; f) any other benefit to the ATO or the EL2 employee; g) particular considerations will be given to Aboriginal or Torres Strait Islander

employees for their study activities; h) an EL2 employee may only take approved study leave during their regular hours and

within the Regular Bandwidth (i.e. 7.00 am - 7.00 pm); i) regular part time EL2 employees may be granted pro rata leave with pay; and j) any policies or guidelines issued by the Commissioner on the operation of part-time

studies support arrangements.

Financial assistance for study

140.15 EL2 employees are not entitled to financial assistance for any study costs connected with full time or part time study without the approval of the Commissioner. EL2 employees who move to the ATO as a result of Machinery of Government changes and who were approved students in the APS since before 1 January 1996 will also have their study fees and HECS costs reimbursed for that course of study where their previous agency was reimbursing these costs for that course of study.

140.16 ATO scholarships will be established to provide high performing EL2 employees with time and financial assistance to undertake/complete relevant qualifications.

140.17 Leave to undertake full time study or development placement may be subject to the EL2 employee returning to duty in the ATO for a period equal to the period of leave granted.

Assistance to award holders for study

140.18 An EL2 employee who is selected as an award holder to undertake a study program or a scheme of study under a recognised sponsorship program may be granted such leave and financial support as is determined to be appropriate.

Full time placements

140.19 An EL2 employee may be placed with another organisation for a fixed term to enable the EL2 employee to obtain further skills and competencies.

140.20 The placement will be on terms and conditions agreed between the EL2 employee, the

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Commissioner and the organisation where the EL2 employee is to be placed.

Continuing professional development

140.21 EL2 employees are expected to complete a minimum of 20 hours CPD in each year of this Agreement.

140.22 Notwithstanding sub-clause 140.26, approval may be given for EL2 employees to undertake up to 40 hours CPD per year during work time where this is consistent with an agreed learning plan.

140.23 The ATO may approve, or require, employees to attend structured continuing professional development activities (courses, seminars, conferences) that address, enhance or maintain the learning & development needs of the employee, and benefits the ATO business needs.

140.24 In instances where the ATO requires employees to attend, costs will be borne by the ATO. In instances where approval is sought by an employee, all or part of the costs of attending may be borne by the ATO.

140.25 The need for formal qualifications is not a universal requirement of all jobs. There will be no arbitrary qualification barrier for advancement between classification levels across the ATO.

140.26 Due regard will be given to the capabilities of existing EL2 employees to ensure that those who possess relevant capabilities will not be precluded from applying for a job.

Under performance

141. Performance counselling

141.1 Where a manager forms the opinion that an employee’s work performance is at risk of falling below the general standard expected for a classification level (or the specific requirements for a particular job) the manager will discuss their concern with the employee. The discussion will consider the issue(s) that may be affecting the employee’s performance and what action needs to be taken to address the situation. Where the action taken under this clause does not lead to an acceptable level of performance then action should be taken under clause 141.2.

141.2 Employees should be given help to improve their work performance to a satisfactory level through fair procedures that protect the interests of the ATO, its employees and its clients. These procedures may take the form of :

a) role clarification (including the manager’s expectation of the role); and/or b) training; and/or c) some other support/development activity.

Such procedures may be included in a Performance Improvement Plan (PIP). A reasonable period of time shall be provided for the employee to achieve a satisfactory performance level.

141.3 If the ATO determines that: a) there is available work; and b) it is in the interests of the employee and the ATO to do so;

the employee may be assigned to other duties in the ATO, provided at the time of so deciding, it has been determined that the employee is capable of carrying out the alternate duties.

141.4 Where action under 141.1 and 141.2 does not lead to an acceptable improvement in performance, unsatisfactory performance procedures should take place.

141.5 Where in the past six months an employee has had action taken in relation to clause 141.2 and the manager forms the opinion that the employee is again at risk of falling below the

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general standard expected for a classification level (or the specific requirements for a particular job), the manager will again discuss their concerns with the employee before taking action under this clause or clause 142.

141.6 Where as a result of clause 141.4 or 141.5 it is proposed to use the procedures in clause 142, the employee should also be counselled as to the likely consequences if the employee does not reach the required standard.

142. Unsatisfactory performance procedures

Preamble 142.1 This Agreement continues to incorporate unsatisfactory performance procedures intended to

focus the responsibility for management of under performing employees at the workplace level. The procedures provide for managers to be more responsible for the direct management of under performing employees while providing employees with a formal framework under which issues concerning assessment of their efficiency can be properly managed. These procedures only apply to ongoing employees who are no longer on probation.

Most appropriate action 142.2 These procedures are not to be used where:

a) it is suspected that an employee has breached the APS Code of Conduct, or b) it is reasonably suspected, and a medical practitioner confirms the employee’s

physical or mental capacity may be a cause of their unsatisfactory performance, or c) there is a genuine case of the services of an employee no longer being able to be

effectively used because of technological or work practice changes in the ATO. Warning 142.3 If, at any time, an ongoing employee's work performance becomes unsatisfactory, a written

final warning will be issued to the employee by the Director. This would usually follow action consistent with clause 141.2.

142.4 An employee's work performance will be considered to be unsatisfactory if they fail to attain and subsequently maintain a standard of efficiency that an employee may reasonably be expected to attain and subsequently maintain in the performance of those duties.

142.5 Before issuing a final warning, the Director must be satisfied that: a) the procedure to date has been fair and free from bias; and b) the employee has seen and had an opportunity to comment on the manager’s

recommendation; and c) the employee has been given an opportunity to put their case to the Director and to

raise any factors which may have materially prejudiced the employee from achieving the expected standard.

142.6 The written warning will: a) detail the problems with the employee's performance; b) confirm the standard required to be achieved to be satisfactory; c) specify how long the employee has got to reach the standard. This period will

generally be eight weeks, except where the Director determines that a different period is appropriate. In these cases the written warning will include the reasons for the different period; and

d) set out the likely consequences if the employee does not reach the required standard.

Assessment period 142.7 The manager will then assess the employee's performance on a fortnightly basis, or on a

shorter period if appropriate. In circumstances where, in the opinion of the Director, there would be a benefit from the employee's performance being assessed by an independent assessor, the Director will appoint an assessor from outside the immediate work area. The employee will be given an opportunity to comment on each progress report. Progress

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reports, including any employee comments, will be provided to the Director as they are produced.

142.8 The employee may not be moved to another job, assigned to other duties or offered a voluntary redundancy except as part of the performance management plan.

142.9 Requests for Annual Leave, Purchased Leave or Long Service Leave may be approved, but will not extend the assessment period unless this is agreed with the Director or unless the leave had been approved prior to the commencement of the formal review process.

142.10 The period of review determined in sub clause 142.6 will be extended where the employee is absent due to their personal illness or injury which is supported by a certificate from a health practitioner for:

a) a single period of five days or more; and/or b) broken periods totalling to 20% or more of the period of review.

The length of the extension will be total number of working days of a) and b) above. Where performance has improved 142.11 If performance has improved to the required standard, no further action will be taken. Action if performance still unsatisfactory 142.12 If performance is still unsatisfactory at the end of the assessment period, the employee will

be given seven days to show cause why action should not be taken against them. 142.13 The action that may be taken against the employee includes, but is not limited to, the

following: a) movement to a more suitable work unit; or b) reduction in salary and/or classification; or c) termination of employment on the grounds of unsatisfactory performance of duties.

Movement 142.14 Assignments to other duties shall be processed in accordance with s.25 of the Public Service

Act 1999. Reduction in classification 142.15 An employee who is reduced in salary or classification without consent may request a review

of the decision at any time, in accordance with the ATO Procedures for Review of Employment Actions.

142.16 The ATO will stay the decision pending the outcome of the primary review where: a) The request is lodged by the employee within ten working days of being given notice

of reduction; and b) A statement in support of the request for review is lodged within a further 14 working

days. The ATO will further stay the decision until the outcome of the secondary review if the employee seeks a secondary review by the Merit Protection Commissioner within ten days of being notified of the outcome of the primary review. Notwithstanding the provisions of clause 142.19, where the ATO does not accept the findings/recommendations of the Merit Protection Commissioner in relation to confirmation/revocation of the reduction in classification or salary, the employee may, within 14 days of receiving such advice from the ATO, lodge a dispute with the FWA under clause 145.

142.17 If the employee fails to attend meetings and/or hearings at either the primary or secondary review phase, other than in circumstances accepted by the Commissioner of Taxation or Merit Protection Commissioner (as appropriate) as being beyond the employee’s control, the stay of the decision will lapse and the reduction will take effect one month after notice was given, or immediately if this date has passed. The review will continue to finalisation.

142.18 If no request for review is lodged within the times outlined in sub-clause 142.16, a notice of reduction in salary or classification takes effect after one month.

142.19 Decisions about reduction in salary or classification are not subject to the disputes avoidance/ settlement provisions of clause 145.

142.20 Before deciding to terminate the employment of an employee, the Director is to ensure that

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correct procedures have been followed. Review of Employment Actions 142.21 The process for reviewing work performance will not be delayed by lodgement of a review of

employment action. 142.22 Review of employment actions should be lodged and dealt with expeditiously at the

appropriate step in the process. 142.23 Any review of employment actions not resolved by the end of the process will be dealt with

as per sub-clauses 142.15 to 142.19. Employee request for termination 142.24 Once an employee has been given a written warning, the employee’s employment may be

terminated before the completion of the period specified in the written warning if the employee asks.

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Monitoring

143. Automated employee monitoring

Principles 143.1 Automatic work measurement data may be captured and used.

143.2 Employees will be advised if new technology can monitor individual performance.

143.3 Employees will be informed where individual work performance data will be collected.

143.4 Employees will be informed of the use individual work performance data will be put to.

143.5 Such data will not be the sole or primary source of performance assessment.

143.6 Individuals may access information about their own or team level work performance.

143.7 Access to individual data will be limited to those with a "need to know" in connection with performance appraisal and the efficient operation of a work area.

Employee safeguards 143.8 Access to and use of data on individual employees must be consistent with privacy laws.

143.9 Performance information that is freely accessible will not identify specific employees.

143.10 Individual information can only be used in selections with the approval of the employee concerned but an overall appraisal which reflects this information may be used.

143.11 Systems are not to be used to measure the number of keystrokes made by an individual in any given period.

Performance improvement and market testing

144. ATO approach

144.1 The ATO approach to performance improvement and market testing: a) complies with Government policy b) aims at developing a more efficient, effective and adaptive organisation; c) includes consulting with employees and their representatives about: i) the process to be used in market testing; ii) the management of employees affected by market testing; and iii) the reasons for the outcomes of market testing.

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SECTION H – DISPUTES AVOIDANCE AND SETTLEMENT PROCEDURES 145. Disputes Avoidance and Settlement Procedures

General 145.1 Measures to avoid or resolve disputes over matters covered by this Agreement are based on

the provision of information and explanation, consultation, cooperation and negotiation. 145.2 Where an employee is dissatisfied with a decision that relates to a matter covered by this

Agreement they should attempt to resolve the issue by discussing their concerns with their Manager, unless it would be inappropriate to do so.

145.3 At any stage of the dispute settlement procedures an employee may, where they choose, be assisted by a representative, and all relevant persons will deal with that representative in good faith. To avoid doubt, this assistance includes notifying or advising of the existence or escalation of a dispute, or acting as an advocate.

145.4 Any disputes arising out of the application of a previous collective agreement that are unresolved at the date of commencement of this Agreement will be progressed under the dispute resolution procedures in this Agreement.

Continuation of work - conduct during dispute 145.5 If there is no imminent risk to their health and safety, employees will continue to work in

accordance with the provisions of their contract of employment or, where this is not inconsistent, established custom and practice at the workplace while any matter in dispute is resolved. If there is an imminent risk to their health and safety, employees will be reassigned to alternative available work that is safe and appropriate, either at the same or at another workplace.

Dispute Settlement Procedures 145.6 The following procedures will apply in the event of any disagreement about:

a) the application or interpretation of this Agreement, or b) the application of the NES

between the Commissioner and an affected employee or a group of affected employees (hereafter referred to as “the parties to the dispute”). Where the parties to a dispute agree that it is appropriate, some or all of the steps in these procedures may be bypassed. If, having regard to the nature and urgency of the issue, efforts to resolve the matter at the workplace do not allow the matter to be dealt with in a timely fashion, a party to the dispute may refer it to FWA. Step 1 The employee(s) will advise their National Program Manager (NPM) in writing that they are in dispute about an item in 145.6(a) or 145.6(b). Within 4 working days of receipt of that advice from the employee(s) the NPM shall arrange a conference which should take place as soon as practicable. The conference will be between the appropriate level of ATO Management and the employee(s) and, where they choose, their representative. For the purposes of Step 1 the NPM will determine what “the appropriate level of ATO management” is. The NPM will advise the employee(s) in writing of the position reached at the end of the Step 1 process in relation to the dispute and, where appropriate, advise the employee(s) of the next step in the dispute process including time frames for referring the matter to Step 2. If this advice is not received within 10 working days (or such longer time as agreed) of the conference(s) held under this Step the employee(s) may commence action under Step 2.

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If a referral has not been made under Step 2 within 10 working days (or such longer time as agreed) of the employee(s) being advised of the outcomes of the Step 1 dispute then the dispute will be considered to be finalised. Step 2 If the matter cannot be resolved under Step 1, any party to the dispute may refer the matter to the FAC ATOP for resolution. If the request relates to a decision or action of the FAC ATOP the matter will be sent to the Commissioner for resolution. To try to resolve the matter, the FAC ATOP (or Commissioner, if appropriate) will:

a) within 4 working days of receipt of the referral, shall arrange a conference which should take place as soon as practicable and be attended by representatives of the FAC ATOP (or Commissioner, if appropriate) and the employee(s) concerned and/or their representatives if the employee(s) so requests, or

b) with the agreement of the employee(s) concerned initiate another dispute resolution mechanism (this may include mediation or any other agreed means)

The FAC ATOP (or Commissioner, if appropriate) will advise the employee(s) in writing of the position reached at the end of the Step 2 process in relation to the dispute and, where appropriate, advise the employee(s) of the next step in the dispute process including time frames for referring the matter to Step 3. If this advice is not received within 10 working days (or such longer time as agreed) of the conference(s) held under this Step a party to the dispute may commence action under Step 3. If a referral has not been made under Step 3 within 10 working days (or such longer time as agreed) of the employee(s) being advised of the outcomes of the Step 2 dispute then the dispute will be considered to be finalised. Step 3 If the matter cannot be resolved under Step 2, any party to the dispute may refer the matter to FWA for resolution (a copy of the referral notice is also to be sent to FAC ATOP). Prior to any FWA hearing, the parties to the dispute will provide each other with relevant documents and information and an outline of the case that they will put to FWA at least 48 hours prior to the scheduled appearance.

Referral to Fair Work Australia 145.7 If a dispute about a matter arising under this Agreement or a dispute in relation to the NES is

unable to be resolved at the workplace level, and all appropriate steps under clause 141.6 have been taken, a party to the dispute may refer the dispute to FWA.

145.8 Subject to clause 145.9, 145.10, 145.11 and 145.12, FWA may deal with the dispute in 2 stages:

a) FWA will first attempt to resolve the dispute as it considers appropriate, including by mediation, conciliation, expressing an opinion or making a recommendation; and

b) if FWA is unable to resolve the dispute at the first stage, FWA may then: i. arbitrate the dispute; and ii. make a determination that is binding on the parties.

145.9 FWA is not authorised to arbitrate in respect of the following matters: a) the policy, strategy, nature, scope, resources or direction of the ATO, b) a direction or reference given by a Minister under the Public Service Act or

another Act, c) decisions, under section 25 of the Public Service Act, which determine the

duties of an APS employee, or the place or places where they are to be performed, provided they are consistent with processes and obligations in this Agreement, and

d) Where: i. an employee seeks a review of action under s.33 of the Public Service Act

1999 in relation to a matter covered by this Agreement, and

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ii. does not fail for want of jurisdiction, and iii. the Commissioner of Taxation has agreed with the recommendations of the

Merit Protection Commissioner, or e) where the matter relates to issues covered by clauses 1, 97.43, 122.1, 123 –

125 and 129. The provision in clause 5.2 does not override the exclusions in 145.9(e).

145.10 Unless all parties to the dispute agree FWA does not have the power to direct other parties be joined to the dispute or authorise the holding of a ballot of affected employees.

145.11 FWA must refuse to conduct conciliation or arbitration and refer the parties to the dispute back to an earlier Step in the Dispute Settlement Procedures if the parties to the dispute have not made a genuine attempt to resolve the dispute at the workplace level.

145.12 FWA must not take action, or any further action, if: a) the step 1 dispute was notified to the NPM more than 1 year after the action

happened, or did not happen and FWA is of the opinion that there is no acceptable explanation as to why the notification was not made within the year;

b) the affected employee has previously notified of a dispute about the matter and that dispute was finalised;

c) the matter is the subject of proceedings or has already been settled as a result of proceedings, whether before a court or another body, under a law of the Commonwealth or of a State or Territory relating to the prevention of discrimination or to equal opportunity; or

d) the person who originated the dispute ceases to be an employee. 145.13 The parties to the dispute agree to be bound by a decision, including any appeal decision,

made by FWA in accordance with these dispute procedures. 145.14 If a member of FWA has exercised conciliation powers in relation to a matter, the member

must not hear or determine, or take part in the hearing or determination of, the matter if a party to the dispute objects. A party wishing to object to a member of FWA hearing or determining a matter must lodge their objection prior to the commencement of any hearing proceedings (including direction hearings). Where the member of FWA gives hearing directions immediately following conciliation, a party wishing to object to the member FWA who exercised conciliation powers further determining the matter, must do so within 7 calendar days of the conclusion of the directions hearing.

Additional requirements of FWA 145.15 a) If FWA makes an arbitrated decision that decision will be made available to the

employee and the ATO as soon as practicable, b) The outcome of any arbitration by FWA shall be in writing and accompanied by

written reasons unless agreed between the parties to the dispute that reasons are not required,

c) To avoid doubt, FWA may advise the parties to a dispute of its decision in an arbitrated matter and provide the reasons for that decision in writing at a later time.

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SECTION I – TECHNICAL AND GENERAL 146. Name of the Agreement 146.1 This Agreement is called the ATO Enterprise Agreement 2011.

147. Who does the Agreement cover? 147.1 This Agreement covers and is binding on:

Employer The Commissioner of Taxation Employees All employees of the ATO, including the Australian Valuations Office, who are employed under the Public Service Act 1999 in classifications at and below APS Executive Level 2, except:

a) any employee who is engaged overseas only to perform duties overseas; or b) any employee who is employed on an AWA.

148. When does the Agreement start and end?

148.1 The Agreement takes effect 7 days after approval by FWA under section 54 of the Fair Work Act 2009.

148.2 The nominal expiry date of the Agreement is 30 June 2014.

149. Definitions

149.1 For the purposes of clauses 97 and 98 “another person” means a person with whom the employee does not reside and for whom the employee has caring responsibilities. “APS” means the Australian Public Service. “ATO” means the Australian Taxation Office. “AVO” means the Australian Valuation Office. “BSL” means Business and Service Line. “Commissioner” means the Commissioner of Taxation, or a person who is delegated or authorised to act on his or her behalf. “Consultation” means the sharing of information and providing a genuine opportunity for employees and their representatives to put their views to the appropriate decision maker and for those views to be considered before a final decision is made. “Director” means the person to whom an employee’s manager reports, or an EL2 to whom a General Employee reports, or an SES to whom an EL2 reports. For the purposes of this definition, an EL2 includes an employee temporarily assigned duties at the EL2 classification level. “Eligible salary” for the purposes of Sabbatical Leave in clause 95 means salary, excluding allowances (except higher duties allowance) before adjustments for salary packaging or purchased leave. “EL2 employee” means an employee employed at the substantive EL2 classification. “Emergency wardens” means floor wardens and wardens of the Emergency Control Organisation. “Employment” means the current period of engagement with the APS. “FAC ATOP” means First Assistant Commissioner, ATO People. “FMA Act” means Financial Management and Accountability Act. “FWA” means Fair Work Australia. “General Employee” means an employee covered by this Agreement other than an

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employee substantively at the EL2 classification. “General Manager” means the General Manager of the Australian Valuation Office or a person who is delegated or authorised to act on his or her behalf. “HDA” means higher duties allowance. “Household” is defined as the residence in which the employee normally resides; “HWVA” means higher work value allowance. “Immediate family” includes: (a) a spouse, child, parent, grandparent, grandchild or sibling of the employee; or (b) a child, parent, grandparent, grandchild or sibling of a spouse of the employee.

where “spouse” includes the following: (i) a former spouse; (ii) a de facto spouse; (iii) a former de facto spouse; and where “de facto spouse”, of an employee, means a person who, although not legally married to the employee, lives with the employee in a relationship as a couple on a genuine domestic basis (whether the employee and the person are of the same sex or different sexes).

“Manager” means the person to whom an employee reports. “Misconduct” means a breach of the APS code of conduct. “Negotiation” means conferring in good faith, with a view to reaching agreement. However, it is recognised that agreement will not always be possible. “NES” means National Employment Standards, as defined in the Fair Work Act 2009. “NPM” means National Program Manager. “Overtime salary barrier” means the minimum salary payable at the Executive Level 1 classification level. “Promotion” has the same meaning as under the Public Service Act 1999. “Regular part-time employment” means employment of less than 147 hours over a 4-week settlement period which has a regular pattern such that hours of duty are capable of being specified in accordance with sub-clause 85.12 of this Agreement. “Representatives” – in the context of phrases ‘employees and, where they choose, their representatives’, the term ‘representatives’ means a person elected or chosen by an employee, or elected or chosen by employees in a workplace, to represent the collective views of those employees in relation to the matter under this Agreement. “Service” means both the current period of employment with the APS and prior periods of employment with recognised organisations for the purposes of the Long Service Leave (Commonwealth Employees) Act 1976. “Skills Barrier” means the salary barrier through which a Valuer cannot proceed until they satisfy the requirements for progression. “Union” has the same meaning as ‘Industrial Association' under the Fair Work Act 2009. “VIT” means Valuer in Training. “Viva Voce barrier” means the salary barrier through which a Valuer in Training cannot proceed until they satisfy the requirements for progression to the Valuer broad banded structure.

150. Relationship to other Agreements and Awards

150.1 This workplace agreement is a comprehensive agreement. 150.2 However, any right, obligation or liability that was already accrued or incurred under the

provisions of a superseded award or agreement shall be preserved. Any benefits accrued shall be subject to the operation of this Agreement.

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151. Safety net clause

151.1 If, within 6 months of the commencement of this Agreement, it can be shown to the satisfaction of the Commissioner that:

i. a condition in the ATO (General Employees) Agreement 2009 or the ATO (Executive Level 2) Agreement 2009 was inadvertently displaced; and

ii. that displaced condition was significantly advantageous to employees, the Commissioner will convene a meeting with organisations covered by this agreement to consult and agree on appropriate remedies.

152. No extra claims clause 152.1 From the commencement of this Agreement, a person or organisation covered by the

Agreement will not pursue further claims for terms and conditions of employment that would have effect during the period of operation of this Agreement, except where consistent with the terms of this Agreement.

153. Authority of the Commissioner

153.1 This Agreement does not reduce the general authority and responsibility of the Commissioner under the various taxation, superannuation and child support laws and Public Service legislation.

153.2 This Agreement does not prevent the implementation of Government initiatives and directions, or Machinery of Government changes.

153.3 Where a power or authority under this Agreement does not refer to a nominated person, it shall be read to be a power or authority of the Commissioner.

153.4 Where this Agreement has given a power or authority to a manager or team coach, that power and authority has also been given to Directors for employees under their control, NPMs and SES for employees in their Line and/or under their control and Second Commissioners.

153.5 Where this Agreement has given a power or authority to a Director, that power or authority has also been given to NPMs and SES for employees in their Line and/or under their control and Second Commissioners.

153.6 The Commissioner may delegate any of his or her powers under this Agreement or authorise a person to exercise any of those powers on his or her behalf.

153.7 The Commissioner may delegate any of his/her powers under this Agreement, including the power of delegation, to the FAC ATOP.

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154. Individual Flexibility Arrangements

154.1 The ATO and an employee covered by this Agreement may agree to make an individual flexibility arrangement to vary the effect of terms of the agreement if:

a) the arrangement deals with 1 or more of the following matters: i. arrangements about when work is performed; ii. overtime rates; iii. penalty rates; iv. allowances; v. remuneration; and/or vi. leave; and

b) the arrangement meets the genuine needs of the ATO and the employee in relation to one or more of the matters mentioned in paragraph (a);

c) and the arrangement is genuinely agreed to by the Commissioner and the employee.

154.2 The ATO must ensure that the terms of the individual flexibility arrangement: a) are about permitted matters under section 172 of the Fair Work Act 2009; and b) are not unlawful terms under section 194 of the Fair Work Act 2009; and c) result in the employee being better off overall than the employee would be if no

arrangement was made. 154.3 The ATO must ensure that the individual flexibility arrangement:

a) is in writing; and b) includes the name of the employer and employee; and c) is signed by the Commissioner and the employee, and if the employee is under 18

years of age, signed by a parent or guardian of the employee; and d) includes details of:

i. the terms of the enterprise agreement that will be varied by the arrangement; and

ii. how the arrangement will vary the effect of the terms; and iii. how the employee will be better off overall in relation to the terms and conditions

of his or her employment as a result of the arrangement; and e) states the day on which the arrangement commences and, where applicable, when

the arrangement ceases. 154.4 The ATO must give the employee a copy of the individual flexibility arrangement within 14

days after it is agreed to. 154.5 The ATO or the employee may terminate the individual flexibility arrangement:

a) by giving no more than 28 days written notice to the other party to the arrangement; or

b) if the Commissioner and employee agree in writing — at any time. 154.6 In relation to Flexibility Arrangements:

a) discussions on a Flexibility Arrangement can be initiated by the Commissioner or an employee;

b) employees may have an employee representative to represent them in any discussions;

c) the ATO will report to the National Consultative Forum on the number of Flexibility Agreements in operation by classification, the general nature of each Flexibility Agreement and the reasons for their operation without compromising the privacy arrangements below.

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154.7 There will be no restriction on an employee disclosing arrangements under a Flexibility Arrangement to any party. However the ATO will treat Flexibility Arrangements as personal information subject to relevant privacy provisions.

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ATTACHMENTS

ATTACHMENT A

Schedule 1 – Pay Rates Classification Pay rates at

7 July 2011 4% Pay Rise Ongoing for General Employees and 0.75% Ongoing for Executive Level 2 employees from commencement of Agreement

2% Pay Rise Ongoing from 21 June 2012

1% Pay Rise Ongoing from 3 January 2013


Graduate APS

Graduate Administrative Assistant 53040 55162 56265 56828 57965 Graduate Administrative Assistant 54418 56595 57727 58304 59470

APS Level 1

APS under 18 years 24689 25676 26190 26452 26981

APS 1 at 18 years 28804 29956 30555 30861 31478

APS 1 at 19 years 33330 34663 35356 35710 36424

APS 1 at 20 years 37445 38943 39722 40119 40921

APS 1 Adult 41148 42794 43650 44087 44969

APS 1 42530 44231 45116 45567 46478

APS 1 43681 45428 46337 46800 47736

APS 1 45476 47295 48241 48723 49697

APS Level 2

APS 2 46568 48431 49400 49894 50892

APS 2 47849 49763 50758 51266 52291

APS 2 49105 51069 52090 52611 53663

APS 2 50381 52396 53444 53978 55058

APS 2 51640 53706 54780 55328 56435

APS Level 3

APS 3 53040 55162 56265 56828 57965

APS 3 54418 56595 57727 58304 59470

APS 3 55800 58032 59193 59785 60981

APS 3 57245 59535 60726 61333 62560

APS Level 4

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APS 4 59116 61481 62711 63338 64605

APS 4 60994 63434 64703 65350 66657

APS 4 62582 65085 66387 67051 68392

APS 4 64186 66753 68088 68769 70144

APS Level 5

APS 5 65936 68573 69944 70643 72056

APS 5 68001 70721 72135 72856 74313

APS 5 69916 72713 74167 74909 76407

APS Level 6

APS 6 71213 74062 75543 76298 77824

APS 6 72984 75903 77421 78195 79759

APS 6 74985 77984 79544 80339 81946

APS 6 78756 81906 83544 84379 86067

APS 6 81805 85077 86779 87647 89400

Executive Level 1

EL1 91294 94946 96845 97813 99769

EL1 95424 99241 101226 102238 104283

EL1 99554 103536 105607 106663 108796

EL1 Transitional pay point * 98581 102524 104574 105620 107732

Executive Level 2 **

EL2.1 (Pay Zone 1) 113470 114321 116607 117773 120128

117262 118141 120504 121709 124143

121059 121967 124406 125650 128163

124855 125791 128307 129590 132182

128646 129611 132203 133525 136196

EL2.2 (Pay Zone 2) 128648 129613 132205 133527 136198

131931 132920 135578 136934 139673

135213 136227 138952 140342 143149 * The EL1 transitional pay point only applies to employees who were at the EL1 level in the ATO prior to 8 July 2009. ** Decisions about EL2 Remuneration will be made in accordance with the guidelines issued by the Commissioner.

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ATTACHMENT A (cont) Schedule 1 – ATO Pay Rates cont. Classification Pay rates at 7

July 2011 4% Pay Rise Ongoing for General Employees and 0.75% Ongoing for Executive Level 2 employees from commencement of Agreement


1% Pay Rise Ongoing from 3 January 2013


Cadet APS (whilst undertaking study)

Under 18 years of age 13969 14528 14819 14967 15266 At 18 years of age 16298 16950 17289 17462 17811 At 19 years of age 18858 19612 20004 20204 20608 At 20 years of age 21188 22036 22477 22702 23156 Adult 22139 23025 23486 23721 24195 Adult 22756 23666 24139 24380 24868

Cadet APS (whilst undertaking practical training in the workplace) Under 18 years of age 24689 25676 26190 26452 26981 At 18 years of age 28804 29956 30555 30861 31478 At 19 years of age 33330 34663 35357 35710 36424 At 20 years of age 37445 38943 39722 40119 40921 Adult 41148 42794 43650 44087 44969 Adult 42531 44232 45117 45568 46479 Adult 43681 45428 46337 46800 47736 Adult 45476 47295 48241 48723 49697 APS Level 1 *APS 1 WPT 45671 47498 48448 48932 49911 APS Level 4 Information Technology Officer Class 1 57245 59535 60726 61333 62560 Information Technology Officer Class 1 59116 61481 62711 63338 64605 Information Technology Officer Class 1 60994 63434 64703 65350 66657 Information Technology Officer Class 1 62582 65085 66387 67051 68392 Information Technology Officer Class 1 64186 66753 68088 68769 70144

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Information Technology Officer Class 1 65936 68573 69944 70643 72056 *Public Affairs Officer Grade 1 60994 63434 64703 65350 66657 *Public Affairs Officer Grade 1 63960 66518 67848 68526 69897 APS Level 5 *Public Affairs Officer Grade 1 66925 69602 70994 71704 73138 *Public Affairs Officer Grade 1 69916 72713 74167 74909 76407 APS Level 6 *Public Affairs Officer Grade 2 74179 77146 78689 79476 81066 *Public Affairs Officer Grade 2 78298 81430 83059 83890 85568 *Public Affairs Officer Grade 2 84294 87666 89419 90313 92119 Executive Level 1 *Public Affairs Officer Grade 3 96034 99875 101873 102892 104950 *Public Affairs Officer Grade 3 103999 108159 110322 111425 113654 *Public Affairs Officer Grade 3 111084 115527 117838 119016 121396 * These pay rates will only apply to those employees who were engaged or promoted to these pay scales on or before 30 June 2006. Valuer-in-Training (whilst undertaking study) Under 18 years of age 13969 14528 14819 14967 15266 At 18 years of age 16298 16950 17289 17462 17811 At 19 years of age 18858 19612 20004 20204 20608 At 20 years of age 21188 22036 22477 22702 23156 Adult 22139 23025 23486 23721 24195

Adult 22756 23666 24139 24380 24868

Valuer-in-Training (whilst undertaking practical training in the workplace) Under 18 years of age 24690 25676 26190 26452 26981 At 18 years of age 28804 29956 30555 30861 31478 At 19 years of age 33330 34663 35357 35710 36425 At 20 years of age 37445 38943 39722 40119 40922

Adult 41148 42794 43650 44087 44969

Adult 45476 47295 48241 48723 49697

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Adult 49105 51069 52090 52611 53663

Adult 54418 56595 57727 58304 59470

Adult 57245 59535 60726 61333 62560 Adult 59116 61481 62711 63338 64605

Adult 62582 65085 66387 67051 68392

**Valuer Viva Voce Barrier

Valuer

Valuer 65936 68573 69944 70643 72056 Valuer 68001 70721 72135 72856 74313

Valuer 71213 74062 75543 76298 77824 Valuer 74985 77984 79544 80339 81946 **Skills Barrier

Valuer 78756 81906 83544 84379 86067

Valuer 81805 85077 86779 87647 89400 ** Progression through the Viva Voce Barrier and the Skills Barrier is subject to the AVO accelerated advancement guidelines.

Schedule 2 – ATO Junior rates percentages

Age of Employee Percentage of minimum adult salary

Under 18 years 60 at 18 years 70 at 19 years 81 at 20 years 91

Schedule 3 – ATO Trainee rates percentages Year of Schooling Completed Year 10 Year 11 Year 12 School Leaver 30% (50%) 40% (33%) - School Leaver 40% (33%) 45% (25%) 56% plus 1 year out of school 45% (25%) 56% 65% plus 2 years 56% 65% 73% plus 3 years 65% 73% 80% plus 4 year 73% 80% 80% plus 5 year or more 80% 80% 80%

Figures in brackets represent time to be spent in recognised training activities. If no bracketed figure taken to be 20 per cent.

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ATTACHMENT B

ATO Enterprise Agreement Corporate Outcome Measures Measure Target Revenue collections

Maintain collections in line with budget forecasts (accounting for changes in economic conditions and tax policies).

Debt collections Maintain collections in line with budget forecasts (accounting for changes in economic conditions and tax policies).

Professionalism Maintain survey benchmark at 3.7 (on a 5 point scale) or above.

Service standards Maintain index at 1.0 or above.

Technical quality Maintain commitment to the Integrated Quality Framework, as demonstrated by:

product result trends against quality indicators as aggregated in biannual and annual IQF reporting

continuous improvement trends for key processes and products

conformance with and application of the IQF by business lines and capabilities, and

alignment of the IQF with best practice. Capable and engaged workforce Achieve at least 90% of measures in the

people plan.

Information security Achieve 5% or less of surveyed work points in breach of the clear desk policy.

Note: An annual review is conducted on Corporate Outcome Measures.

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ATO enterprise agreement 2010-11 Service Standards

Service Standard 2010-11 Enterprise Agreement Standard

2010-11 Enterprise Agreement benchmark

(%) Registrations Registrations - Commissioner of Taxation 28 days 93.0 Registrations - Australian Business Register 28 days 93.0 Lodgments Electronic tax returns – individuals 14 days 94.0 Electronic tax returns - taxable non-individuals 14 days 92.0 Paper tax returns – individuals 42 days 80.0 Paper tax returns - taxable non individuals 56 days 80.0 Paper credit activity statements 14 days 85.0 Electronic credit activity statements 14 days 92.0 Electronic debit activity statements 14 days 95.0 Paper debit activity statements 42 days 90.0 Refunds and payments Refund of overpaid tax 28 days 90.0 Superannuation holding accounts special account payment request 21 days 80.0 Excise fuel schemes claims 14 days 92.0 Enquiries Automated email response 3 days 90.0 Inbound correspondence 28 days 85.0 Private written advice 28 days 80.0 Telephone general enquiries 5 min 80.0 Tax practitioners’ premium telephone service enquiries 2 min 90.0 Visit general enquiry service 10/15 min 90.0 Amendments and objections Electronic amendments 28 days 90.0 Paper amendments 56 days 75.0 Review of private written advice 28 days 85.0 Review other than of private written advice 56 days 70.0 Audits Audits and reviews finalised 7 days 99.0 Errors Clerical and administrative errors 21 days 70.0 Complaints Complaints – initial contact 3 days 85.0 Complaints – resolution 21 days 85.0

Note: An annual review is conducted on service standards and benchmarks. These changes are not taken into account when calculating the index for corporate outcomes measures but may be discounted in line with clause 11.2.

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ATTACHMENT C Conditions relating to service for redundancy benefit purposes

Continuity of service for redundancy benefit purposes 1. For earlier periods of service to count there must be no breaks between the periods of service,

except where: a) the break in service is less than 1 month and occurs where an offer of employment with the

new employer was made and accepted by the employee before ceasing employment with the preceding employer; or

b) the earlier period of service was with the APS and ceased because the employee was deemed to have resigned from the APS on marriage under the repealed section 49 of the Public Service Act 1922.

Effect of part time employment on redundancy benefit 2. The redundancy benefit will be calculated on a pro rata basis where an employee has worked part-

time hours during the period of service and the employee has less than 24 years full-time service. Service for redundancy benefit purposes 3. Subject to the following paragraphs of this Attachment, service for redundancy benefit purposes

means: a) service in an agency; b) Government service as defined in section 10 of the Long Service Leave Act 1976; c) service with the Australian Defence forces; d) APS service immediately preceding deemed resignation under the repealed section 49 of

the Public Service Act 1922 if the service has not previously been recognised for redundancy benefit severance pay purposes; and

e) service in another organisation that is recognised for long service leave purposes where: i. an employee was transferred from the APS to that organisation with a transfer of a

function; or ii. an employee, engaged by that organisation on work within a function is appointed as a

result of the transfer of that function to the APS. Service not to count for severance pay purposes 4. Any period of service which ceased:

a) through termination on the following grounds, or on a ground equivalent to any of the following grounds:

the employee lacks, or has lost, an essential qualification for performing his or her duties;

non-performance, or unsatisfactory performance, of duties: inability to perform duties because of physical or mental incapacity; failure to satisfactorily complete an entry level training course; failure to meet a condition imposed under subsection 22(6) of the Public Service Act

1999; or a breach of the Code of Conduct; or

b) on a ground equivalent to a ground listed in subparagraph (a) above under the repealed Public Service Act 1922; or

c) through voluntary retirement at or above the minimum retiring age applicable to the employee; or

d) with the payment of a redundancy benefit or similar payment or an employer-financed retirement benefit

will not count as service for severance pay purposes. Absences during a period of service 5. Absences from duty which do not count as service for long service leave purposes will not count as

service for severance pay purposes.

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ATTACHMENT D

Facilities for workplace delegates

1. The ATO respects and will facilitate the role of union workplace delegates. The ATO and union workplace delegates will deal with each other in good faith.

2. In discharging their representative roles at the workplace level, the facilities and resources available to union workplace delegates include but are not limited to:

a) the right to be treated fairly and to perform their role as workplace delegates without any discrimination in their employment;

b) recognition by the agency that endorsed workplace delegates speak on behalf of their members in the workplace;

c) the right to participate in collective bargaining on behalf of those whom they represent, as per the Fair Work Act

d) the right to reasonable paid time to provide information to and seek feedback from employees in the workplace on workplace relations matters at the agency during normal working hours;

e) the right to email employees in their workplace to provide information and seek feedback, subject to individual employees exercising a right to opt out’;

f) undertaking their role and having union representation on an agency’s workplace relations consultative committee;

g) reasonable access to ATO facilities (including telephone, facsimile, photocopying, internet and email facilities, meeting rooms and other areas where employees meet for the purpose of carrying out their role as a delegate and consulting with members and other interested employees, subject to ATO policies and protocols. Where, in a particular site, there are no suitable meeting rooms available, the site leader may approve the use of tea and lunch rooms for this purpose.

h) the right to address new employees about union membership at the time they enter employment;

i) the right to consultation, and access to relevant information about the workplace and the agency; and

j) the right to reasonable paid time to represent the interests of members to the employer and industrial tribunals.

3. In discharging any roles that may involve undertaking union business, the rights of union workplace delegates include but are not limited to:

a) reasonable paid time during normal working hours to consult with other delegates and union officials in the workplace, and receive advice and assistance from union staff and officials in the workplace;

b) reasonable access to appropriate training in workplace relations matters including training provided by a union;

c) reasonable paid time off to represent union members in the agency at relevant union forums.

4. In exercising their rights, workplace delegates and unions will consider operational issues, departmental policies and guidelines and the likely affect on the efficient operation of the agency and the provision of services by the Commonwealth.

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ATTACHMENT E

Productivity bonus payment for 2011/2012

Eligibility to receive productivity bonus payment for 2011/2012

For the purposes of clause 11A.1 an employee will be eligible to receive a Productivity Bonus Payment for 2011/2012 if: (i) They are an ongoing or non-ongoing employee, continuously employed in the ATO from date of commencement of this agreement up to and including 20 June 2012; and (ii) During the period referred to in (i) above the employee was not on leave without pay not to count as service for more than 30 calendar days.

Amount of productivity bonus payment for 2011/2012

Each eligible employee will receive a lump sum amount set out in the table below subject to: (iii) the payment will be based on the employee’s substantive classification as at 20 June 2012 in (ii) above; (iv) the payment will be based on the employee’s higher duties classification if they have continuously performed higher duties at that level (or above) continuously from the date of commencement of this agreement up to and including 20 June 2012; (v) Where during the period in (i) above the employee worked regular part time hours, a pro rata lump sum payment will be paid based on the employee’s total working hours during the period in (i) above as a proportion of the total working hours for a full time employee for the same period.

Classification Amount of Productivity Payment ($)

APS Level 1 $700

APS Level 2 $700

APS Level 3 $800

APS Level 4 $800

APS Level 5 $1000

APS Level 6 $1100

Executive Level 1 $1300


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ATTACHMENT F

Productivity bonus payment for 2012/2013

Eligibility to receive productivity bonus payment for 2012/2013

For the purposes of clause 11A.2 an employee will be eligible to receive a Productivity Bonus Payment for 2012/2013 if: (i) They are an ongoing or non-ongoing employee, continuously employed in the ATO for the period 21 June 2012 to 19 June 2013; and (ii) During the period referred to in (i) above the employee was not on leave without pay not to count as service for more than 30 calendar days.

Amount of productivity bonus payment for 2012/2013

Each eligible employee will receive a lump sum amount set out in the table below subject to: (iii) the payment will be based on the employee’s substantive classification as at 19 June 2013 in (ii) above; (iv) the payment will be based on the employee’s higher duties classification if they have continuously performed higher duties at that level (or above) for the period in (i) above; (v) Where during the period in (i) above the employee worked regular part time hours, a pro rata lump sum payment will be paid based on the employee’s total working hours during the period in (i) above as a proportion of the total working hours for a full time employee for the same period.

Classification Amount of Productivity Payment ($)

APS Level 1 $700

APS Level 2 $700

APS Level 3 $800

APS Level 4 $800

APS Level 5 $1000

APS Level 6 $1100



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ATTACHMENT G

Productivity improvement measures

Target Measure 1:

Monitor ATO Workforce Profile and Recruitment Practices

Year 1 Year 2

Indicator 1: Achieve best practice in team size relevant to ATO business needs, measured by ratio of Executive Level managers to average team size.

Increase the average team size by 0.2

By 0.3

Indicator 2: Limit growth in number of EL1/EL2 positions through ongoing review of job sizing.

Maintain current numbers of Executive staff

1% reduction in Executive level positions Compensatory increase in staffing levels at lower classification levels as required.

Indicator 3: Adoption of streamlined recruitment and selection processes.

Reduce time spent on recruitment processes by 2 days per FTE involved in the process.

Maintain year 1 target

Indicator 4: Mandate streamlined job design and work value assessment methodology.

Implement streamlined job design and work value assessment methodology, as evidenced by: - Reduced time to develop job documentation by 3 hr per job - Aim for 10% reduction of 1844 (recruitment processes in 2010/11) = 184 jobs identified for fill using workforce shifts - Review establishment positions that may be incorrectly classified.

Maintain year 1 target

Target Measure 2: Provide best practice Learning &

Development and support attendance at L&D activities Year 1 Year 2 Indicator 1: Improved training processes that increase the skills base of the workforce for improved efficiency.

90% of managers surveyed report increased productivity following employee attendance at a sample of training programs (on targeted priorities) Lift average course attendance rates by 5%

Repeat year 1 target

Indicator 2: Implement ePDA as measured by better targeting training to job requirements.

Electronic Performance Development Agreement system in place by 2012/13.

Electronic Performance Development Agreement system in place by 2012/13.

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Target Measure 3: Increase workforce participation

Year 1 Year 2

Indicator 1: Develop a positive attendance culture.

Progress towards reduction in number of staff with flex debits outside the limited prescribed by the agreement to less than, or equal to 1% Progress towards reduction in the number of staff who do not follow directions to take annual leave. Have positive attendance program in place across Operations sub-plan

Reduction in number of staff with flex debits outside the limited prescribed by the agreement to less than, or equal to 1% 5% reduction in the number of staff who do not follow directions to take annual leave. Have positive attendance program in place across CS&L and EST and Compliance sub-plans

Target Measure 4: Reduce case cycle time (Compliance and Corporate Services and Law) with no reduction in quality and professionalism.

Year 1 Year 2

Indicator 1: A further improvement in IQF outcomes for Interpretive Assistance (IA) with a particular focus on timeliness, and administrative soundness, and for Active Compliance (AC) with a particular focus on timeliness.

(i) 3% reduction improvement in IA cycle times over 2010-11 performance (IA) (ii) Administrative soundness – Target 66% Improvement in correctness (2010-11 performance 61%) (iii) ATO Interpretative Decisions – Target: Establish a cycle time benchmark for ATOIDs of 80% finalised within 90 days (Law) (iv) IQF result for post-issue audits – (a) timeliness criteria improves from 78% as at 30 June 2011 to 82% (AC)

(i) Additional 5% improvement in IA cycle times over year 1 performance (IA)10% reduction in cycle times over 2010-11 performance (ii) Administrative soundness - Target 71% Improvement in correctness (2010-11 performance 61%) (IA) (iii) ATO Interpretative Decisions – Target: Meet cycle time benchmark of 85% (Law) (iv) IQF result for post-issue audits – (a) timeliness criteria improves from 82% as at 30 June 2012 to 88% (AC) (v) On completion of TTTDM Project in 2012/13 - cycle times will be introduced for all law products including class rulings, internal advice, determinations

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and PTIs and will aim to meet corporate benchmarks for cases completed within cycle time. (Law)

Indicator 2: Reduce the number of long term aged cases in Active Compliance.

(i) Case in hand >2 years As at 27 September 2011 there are 267 cases which are greater than 2 years old and have exceeded their benchmark cycle time. (AC) Without increasing the benchmark cycle times, we would aim for a 25% reduction in this number to 200 as our stock in hand at the end of year 1.

(i) A further 25% reduction on the previous year’s closing balance of 200, aiming to reduce our stock on hand to 150 at the end of year 2. (AC)

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