ATO (General Employees)
Agreement 2009
An agreement between the Australian Taxation Office (ATO)
and the Australian Municipal, Administrative, Clerical and
Services Union (ASU).
Effective from:
8 July 2009
Contact point:
People Helpline (0)13 15 50
TABLE OF CONTENTS
SECTION A - ABOUT THIS AGREEMENT
1. Aims of the Agreement
SECTION B - EMPLOYEE INVOLVEMENT
2.
3.
4.
5.
6.
Employee Consultation
Corporate Consultation
Employee Representation
ATO Policies and Guidelines
Notice-Boards
6
6
7
7
7
9
9
9
SECTION C - PAY AND ALLOWANCES
10
Pay Increases
7. Productivity Pay for 2009-2011
8. Measuring Corporate Outcomes
9. Salary for Superannuation Purposes
Pay
10. Base Rates of Pay
11. Annual Salary Advancement
12. Junior Rates of Pay
13. Trainee Rates of Pay
14. Cadets
15. Supported Wage Scheme
16. Fortnightly Payments
17. Salary on Engagement
18. Salary on Movement at Level from another APS Agency or from an ATO AWA
19. Salary on Promotion
20. Salary on Reduction
Salary Related Allowances
21. Performance of higher duties
22. Departmental Liaison Officer Allowance
23. Intermittent Motor Driving Duties Allowance
24. First Aid Allowance
25. Community Language Allowance
26. Health and Safety Representative Allowance
27. Emergency Warden Allowance
28. Harassment Contact Officer Allowance
29. Wellbeing Site Representative Allowance
29A. Indigenous Liaison Officer Allowance
30. Other Allowances
Non-Salary Allowances
31. Loss or Damage to Clothing or Personal Effects
32. Maintenance of Personal Equipment
33. Additional Conditions for Field Work
34. Motor Vehicle Allowance
35. Use of Mobile Phones
Transfer and Locality Allowances
36. Eligibility for Relocation Costs
37. Removal Expenses
38. Expenses for Sale or Purchase of Home
39. Disturbance Payment
40. Temporary Accommodation Allowance
10
10
11
11
12
12
12
13
13
13
13
13
14
14
14
14
16
16
17
17
17
17
17
18
18
18
18
18
19
19
19
19
20
21
22
22
22
23
24
24
ATO (GENERAL EMPLOYEES) AGREEMENT 2009
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41. Education Costs
25
42. Remote Localities Leave Fares
25
43. Emergency or Compassionate Travel
25
44. District Allowance
26
45. Additional leave credits for remote localities
26
46. Cost of Transport for Medical or Dental Treatment
26
Overtime and Penalty Rates
27
47. Overtime
27
48. Emergency duty
29
49. Restriction duty
29
Specific Types of Employees
32
50. Trainees
32
51. Cadets
32
52. Supported Wage Employees
33
53. Regular part time employment
33
54. Job Sharing
36
55. Non-Ongoing Employees – general terms and conditions
36
55A. Non-Ongoing Employees whose current period of employment with the ATO commenced prior to
the date this Agreement commenced – additional terms and conditions
38
55B. Non-Ongoing Employees whose current period of employment with the ATO commenced on or
after the date that this Agreement commenced – Additional terms and conditions
40
56. Shiftwork
43
57. Employees - Irregular or Intermittent Duties
44
58. Compliance surveillance employees – hours of duty and associated provisions
46
Travel
51
59. Travelling Allowance
51
60. Assistance with Holiday Care Program Costs
52
61. Additional Care Costs
52
62. Camping Allowance
52
63. Excess Travel
52
64. Class of Air Travel
53
65. Reimbursement of fares to visit sick employee
53
Pay Options
54
66. Salary Packaging
54
67. Superannuation
54
67A. Recovery of Debts to the ATO
54
SECTION D - BALANCING WORK & PERSONAL LIFE
56
68. Work/Family/Lifestyle Balance
69. Employee Assistance Scheme
70. Personal Wellbeing Program
70A. Health and Wellbeing Allowance
Attendance and Working Patterns
71. Timekeeping
72. Flexible Working Patterns
73. Flextime
74. Client Service Window - Meeting Obligations for 8 am to 6 pm Service to Clients
75. Unauthorised Absences
Working at Home
76. Working at Home
Holidays
77. Public Holidays
78. Christmas Closedown
Leave
79. General Leave Provisions
80. Annual Leave
81. Purchased Leave Scheme
82. Long Service Leave
82A Sabbatical Leave
56
56
56
57
57
57
57
59
61
63
64
64
65
66
66
68
68
68
69
70
70
ATO (GENERAL EMPLOYEES) AGREEMENT 2009
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83.
84.
85.
86.
87.
88.
89.
90.
91.
92.
93.
94.
95.
96.
Expenses on cancellation of leave
Personal Leave
Compassionate Leave
Bereavement Leave
War Service Sick Leave
Ceremonial Leave
Maternity and Maternal Leave
Parental Leave
Adoption Leave
Jury Service
Witness Leave
Workplace Relations Training Leave
Blood Donor and Vaccination Leave
Miscellaneous Leave
70
70
74
75
75
75
75
76
76
76
76
76
77
77
SECTION E - EMPLOYMENT
78
Workforce Planning and Adjustment
97. Permanent Relocation of Employees between Offices
98. Assignment of duties
99. Workforce Plan and Flexibility
100. Benefit Periods
101. Employees whose services cannot be effectively used
102. Excess Employees
103. Preventing excess employee situations
104. Redundancy Provisions
105. Termination of Employment
106. Resignation
Under Performance
107. Performance Counselling
108. Unsatisfactory Performance Procedures
Monitoring
109. Automated Employee Monitoring
Performance Improvement and Market Testing
110. ATO Approach
Classification and Remuneration System
111. Consultation with Employees – Classification and Remuneration Matters
112. ATO Classification Arrangement
113. Recruitment and Selection
Workplace Environment
114. Code of Conduct
115. Anti-Discrimination
116. Workplace Diversity
117. Occupational Health and Safety (OH&S)
118. Accommodation
119. Disruption due to Building Activity
120. Procedures for Air-Conditioned Workplaces
78
78
79
79
80
80
81
81
83
87
88
88
88
89
92
92
92
92
93
93
93
93
93
93
94
94
94
94
95
95
SECTION F - SKILLING & DEVELOPMENT
96
121. Performance system
122. Capability Development
123. How to identify individual learning and development needs
124. How learning and development needs will be met.
125. Advancement Development Programs
126. Continuing Professional Development
127. Career Development
SECTION G - TECHNICAL & GENERAL
128. Name of the Agreement
ATO (GENERAL EMPLOYEES) AGREEMENT 2009
96
97
98
99
100
101
102
105
105
4
129. Who Does the Agreement Cover?
130. When Does the Agreement Start and End?
131. Definitions
132. Relationship to Other Agreements and Awards
133. Safety Net Clause
134. Closed Agreement
135. Authority of the Commissioner
SECTION H - DISPUTES
136. Disputes Avoidance and Settlement Procedures
ATTACHMENTS
105
105
105
107
107
107
107
109
109
112
ATTACHMENT A
112
Schedule 1 – ATO General Employees Pay Rates 2009 – 2011
112
Schedule 1 – ATO General Employees Pay Rates 2009 – 2011 cont.
113
Schedule 2 – ATO Junior rates percentages
114
Schedule 3 – ATO Trainee rates percentages
114
Schedule 4 – Executive Level 1 Pay Structure
114
AVO Salary Rates
116
ATTACHMENT B
117
ATO Agreements 2009 Corporate Outcome Measures
117
ATO Agreements 2009 Service standards
118
ATTACHMENT C
119
Conditions Relating to Service for Redundancy Benefit Purposes
119
SIGNATURE PAGE
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ATO (GENERAL EMPLOYEES) AGREEMENT 2009
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Section A - About This Agreement
1. Aims of the Agreement
1.1
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 Government’s agency of choice.
b) The ATO remaining a quality and attractive employer – so it can:
-
be competitive in recruiting and retaining employees;
-
appropriately reward and recognise the work ATO employees do for
Government; and
-
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:
-
openness, transparency and a willingness to consult;
-
a shared understanding of mutual expectations and obligations; and
-
genuine two-way communication between managers and employees
d) Continued investment in the ATO workforce, through an enhanced ability to assess
and develop the capability of ATO employees.
e) Progress toward a strong values-based performance culture, focused on team
productivity and individual performance.
ATO (GENERAL EMPLOYEES) AGREEMENT 2009
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Section B - Employee Involvement
2. Employee Consultation
2.1
Principles
Consultation and communication within the ATO takes place on the basis of the
following principles:

The Commissioner and the ATO Executive have the responsibility of
making business decisions that affect the ATO’s outcomes and future.

Team leaders, at all levels, are also accountable for delivering business
outcomes and have the authority to make relevant decisions.

Employees should be consulted about matters that significantly affect them.

Employees have a right to have their views represented through their
chosen representative, including union representatives.
Definition
2.2
“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.
Prospective decisions
2.3
In line with the above principles, the ATO will undertake consultation with employees
and their representatives, where practicable, in relation to prospective business
decisions. This will normally include the context and/or reasons for the prospective
decision and the potential impacts.
Implementation of decisions
2.4
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
Consistent with the principles stated in clause 2 the ATO undertakes to consult with
employees, and their representatives, regarding matters relating to organisational or
operational change that may affect employees. 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 parties agree to establish 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; e.g. environment and accommodation.
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.
ATO (GENERAL EMPLOYEES) AGREEMENT 2009
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3.4
The NCF will comprise: the Commissioner (or FAC ATO People 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 will have three representatives. In addition,
the Commissioner will determine the number of employees, and where they choose, their
representatives who will be invited to be members of the Forum. In addition, there will be
employee representation as provided for under the ATO (Executive Level 2) Agreement
2009.
3.5
The NCF will develop and operate in accordance with Terms of Reference that are endorsed
by the NCF, which will be developed at its first meeting. 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 (or his delegate) 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 his
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
3.10
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)
Team leaders are accountable for their area but, wherever practicable, employees
should have an opportunity to contribute their views before team leaders implements
decisions that will significantly affect them; and
d)
there should be a direct relationship between team leaders and team members.
Team leaders will also consult with employees and, where they choose, their representatives
as and where required under the provisions of specific clauses in this Agreement.
Freedom of Association
3.11
The ATO recognises that employees are free to choose to join or not join a union.
3.12
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.
ATO (GENERAL EMPLOYEES) AGREEMENT 2009
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4. Employee Representation
4.1
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.
4.2
For ATO employees, time spent on being a union or other representative under this clause is
time on duty. Release from duty will be subject to operational requirements and prior
approval from the representative’s team leader.
4.3.
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 ATO.
5. ATO Policies and Guidelines
5.1
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.
5.2
Where a significant and 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.
6. Notice-Boards
Access to Official Notice Boards
6.1.
To facilitate communication, employees and their representatives may display appropriate
information on ATO notice-boards designated for that purpose.
ATO (GENERAL EMPLOYEES) AGREEMENT 2009
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Section C - Pay and Allowances
Pay Increases
7. Productivity Pay for 2009-2011
Productivity pay rise for 2009/2010
7.1.
Employees will receive a 3.25% increase in base rates of pay as at 30 June 2009, effective
from the first payday after commencement of this Agreement.
Productivity pay rise for 2010/2011
7.2.1
If 2009/2010 corporate outcomes are achieved and the ATO has the ability to fund pay rises
within budget, employees will receive a 3.25% increase in base rates of pay as at 30 June
2010, effective from 8 July 2010.
7.2.2
If corporate outcomes for 2009/2010 are not met, the base rates of pay increase may occur
in two stages.
If the ATO performance is on track for achievement of 2010/2011 corporate outcomes and
the ATO has the ability to fund pay rises and lump sum payments within budget, employees
will receive:
a) Stage 1:
a 1.75% increase in base rates of pay as at 30 June 2010, effective from 25 November
2010, and a lump sum payment equivalent to 1.75% of the employee’s gross earnings
over the period 8 July 2010 to 24 November 2010.
b)
Stage 2:
a further 1.5% increase in base rates of pay as at 24 November 2010, effective from 12
May 2011, and a lump sum payment equivalent to 1.5% of the employee’s gross
earnings over the period 8 July 2010 to 11 May 2011.
7.2.3
However, if the ATO performance is not on track for achievement of 2010/2011 corporate
outcomes in November 2010, then:
a)
The 1.75% increase in base rates of pay, plus the lump sum payment outlined in subclause 7.2.2 a) will be deferred for consideration until May 2011. If corporate outcomes
are on track to being achieved in May 2011, and the ATO has the ability to fund pay
rises and lump sum payments within budget, employees will receive a 1.75% increase
in base rates of pay as at 30 June 2010, effective from 12 May 2011, and a lump sum
payment equivalent to 1.75% of the employee’s gross earnings over the period 8 July
2010 to 11 May 2011.
b) Also, the 1.5% increase in base rates of pay outlined in sub-clause 7.2.2 b) will be
deferred for consideration until May 2011. If corporate outcomes are on track to being
achieved in May 2011, and the ATO has the ability to fund pay rises and lump sum
payments within budget, employees will receive a 1.5% increase in base rates of pay as
at 25 May 2011, effective from 26 May 2011, and a lump sum payment equivalent to
1.5% of the employee’s gross earnings over the period 8 July 2010 to 25 May 2011.
7.3
Ongoing rates of pay are shown in Attachment A.
7.4
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 increase and lump sum
payment under sub-clauses 7.2 will be reduced to the highest level that can be funded.
7.5
If an overall improvement in corporate outcomes is achieved by the end of the financial year
and the full pay rise can be funded within budget for 2010/2011, employees will get the total
3.25% paid with effect from 30 June 2011 even if instalments were missed during that year.
7.6
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
ATO (GENERAL EMPLOYEES) AGREEMENT 2009
10
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.
7.7
To be entitled to the lump sum payments referred to in sub-clauses 7.2.2 a), 7.2.2(b), 7.2.3
a) and 7.2.3 b) you must be an employee on 24 November 2010, 11 May 2011, 11 May 2011
and 25 May 2011 respectively.
7.8
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.
8. Measuring Corporate Outcomes
8.1.
For the purpose of Clause 7, achieving Corporate Outcomes in 2009/2010 and 2010/2011
will be demonstrated by the ATO achieving the specific measures and standards listed in
Attachment B.
8.2.
In confirming whether productivity pay will be paid, the Commissioner will discount factors
outside the direct control of employees such as changes in the law, tax reform, economic,
technological or environmental factors, funding or workload which may have distorted
performance measures should corporate outcomes not be achieved (or are not on track
towards achievement).
8.3
If the Commissioner has formed a view that corporate outcomes have not been achieved (or
are not on track towards being achieved) and that, even after considering clause 8.2, 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.
8.4
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 8.2.
9. Salary for Superannuation Purposes
9.1
Salary for superannuation purposes will be calculated as if a full 4.25 base rate increase was
paid from the first payday after commencement of this Agreement.
9.2
Notwithstanding the actual dates of effect of base rate increases under this Agreement for
2010/2011, salary for superannuation purposes will be calculated as if a full 4.25% base rate
increase was paid from 8 July 2010.
9.3
These increases are calculated from the actual pay rises of 3.25% each year plus 1%
derived from 2 days of the Office shut down over the Christmas period.
9.4
For AVO employees, salary for superannuation purposes will be 105% of salary for the
period from the commencement of this Agreement to the day prior to the first payday after
commencement of this Agreement.
ATO (GENERAL EMPLOYEES) AGREEMENT 2009
11
Pay
10. Base Rates of Pay
10.1
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 7.
11. Annual Salary Advancement
12 month period
11.1.
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.
11.2
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
11.3
Annual salary advancement is subject to:
a)
the employee’s diligence, efficiency, attendance for duty and overall performance being
assessed as satisfactory. The Team Leader/Director will refer to the ATO Performance
System in making this assessment; and
b)
any qualification or advancement barriers or accelerated advancement provisions.
11.4
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.
11.5
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 employees’ 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 11.3 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
11.6
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
11.7
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
11.8
Clause 11.1 does not apply to employees whose pay is set under provisions relating to rates
ATO (GENERAL EMPLOYEES) AGREEMENT 2009
12
of pay for junior employees or trainees.
12. Junior Rates of Pay
12.1.
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.
12.2
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 12.1 where the Commissioner believes the
employee’s experience, qualifications and skills justify the higher pay point.
13. Trainee Rates of Pay
13.1.
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.
14. Cadets
Salary
14.1
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.
14.1.2
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.
14.2
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
14.3
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.
14.4
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.
15. Supported Wage Scheme
15.1.
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.
15.2.
The minimum amount payable must not be less than the prescribed minimum weekly
amount.
16. Fortnightly Payments
16.1.
Employees will be paid fortnightly according to the formula:
ATO (GENERAL EMPLOYEES) AGREEMENT 2009
13
Fortnightly pay = Annual Salary x 12/313
16.2.
Employees will have their fortnightly salary paid by electronic funds transfer into a financial
institution of their choice.
17. Salary on Engagement
17.1.
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.
17.2.
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.
18. Salary on Movement at Level from another APS Agency or from an ATO
AWA
18.1
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 the Salary Advancement provisions.
18.2
At the discretion of the Commissioner:
(i)(a) an employee moving (at level) to the ATO from another APS Agency; or
(b) an ATO employee whose terms and conditions of employment cease to be determined
by an AWA following the termination of an AWA; and
(ii) whose salary in their previous agency or previous AWA (current salary), as the case may
be, exceeds the 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.
18.3
Where an employee's salary is maintained under this provision, pay increases set out in
Clause 7 will not apply until the relevant rate of pay in Attachment A Schedule 1 equals or
exceeds the employee's maintained salary level.
19. Salary on Promotion
19.1.
Where an employee is promoted, 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.
19.2.
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.
19.3
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.
20. Salary on Reduction
20.1.
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.
20.2
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.
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20.3.
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.
20.4.
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.
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Salary Related Allowances
21. Performance of higher duties
Direction to perform higher duties
21.1.
Subject to the provisions on:
a) assignment of duties; and
b) payment of Higher Duties Allowance,
an employee may be assigned to temporarily perform duties at a higher classification level.
21.2.
The conditions of service of the higher classification apply if the job is below Executive Level
2.
Higher Duties Allowance (HDA)
21.3.
If an employee is assigned to perform all the duties of a job covered by this Agreement, the
employee will be paid an allowance 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.
If an employee is assigned to perform all the duties of a job covered by the ATO (EL2)
Employees 2009 Agreement , the employee will be paid an allowance equal to the difference
between their current salary and the salary that would be payable if they were promoted to
an EL2 job.
21.4.
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.
21.5.
HDA will be regarded as salary for purposes of travelling and meal allowances, extra duty,
penalty payments and excess travelling time.
21.6.
An employee will continue to receive HDA during paid leave if the employee would have
continued to perform the higher duties, had they not been absent.
Minimum Periods
21.7.
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.
21.8
HDA is not payable where an employee is assigned to perform higher duties at the EL1
classification for less than one week continuously.
Higher duties and flextime absences
21.9.
HDA is not normally payable for relief for flextime absences as this would be incompatible
with the principle of "no additional costs" underlying flexitime schemes.
21.10.
HDA may be paid in exceptional circumstances, especially jobs which are deemed to be
essential that they be filled and appropriate alternative arrangements cannot be made e.g.
Collector of Public Monies or Receiver of Public Monies.
Higher Duties at Executive Level 2
21.11.
HDA is payable for periods longer than one week.
21.12.
The terms and conditions of this Agreement continue to apply while an employee is on
higher duties.
21.13.
While sub-clause 21.12 provides that the terms and conditions of this Agreement continue to
apply while an employee is temporarily assigned to higher work 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 in lieu of those set
out under sub-clause 59.4 of this Agreement. Such an employee will be entitled to be paid
the higher rate of travelling allowance from the date they are assigned duties at the higher
level.
ATO (GENERAL EMPLOYEES) AGREEMENT 2009
16
22. Departmental Liaison Officer Allowance
22.1.
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 $16851 (and $17399 from the first payday
after commencement of this Agreement and $17964 from 8/7/2010).
23. Intermittent Motor Driving Duties Allowance
23.1.
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.
24. First Aid Allowance
24.1.
24.2
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:
$526 (and $543 from the first payday after commencement of this Agreement and
$561 from 8/7/2010).
b)
Site first aid co-ordinator – minimum qualification: Occupational First Aid Certificate
or equivalent: $794 (and $820 from the first payday after commencement of this
Agreement and $847 from 8/7/2010).
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.
25. Community Language Allowance
25.1
If an employee's language competence is of the relevant standard, an employee may be
paid a Community Language Allowance where:
a)
b)
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
there is an identifiable and continuing need in providing client or employee services.
25.2
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 $904 per annum (and $933 from the first payday after
commencement of this Agreement and $963 from 8/7/2010).
25.3
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 $1801 per annum (and $1860
from the first payday after commencement of this Agreement and $1920 from 8/7/2010).
25.4
The allowance will be paid during periods of paid leave falling within the period where the
provisions of clause 25 apply.
26. Health and Safety Representative Allowance
26.1
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 $526
(and $543 from the first payday after commencement of this Agreement and $561 from
ATO (GENERAL EMPLOYEES) AGREEMENT 2009
17
8/7/2010). This allowance will only be paid to employees who have successfully completed
a recognised training program approved by the ATO.
26.2
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.
27. Emergency Warden Allowance
27.1
An employee who has recognised responsibilities as an Emergency Warden will be paid an
annual allowance, paid fortnightly, of $313 (and $323 from the first payday after
commencement of this Agreement and $333 from 8/7/2010). This allowance will only be
paid to employees who have successfully completed a recognised training program
approved by the ATO.
27.2
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.
28. Harassment Contact Officer Allowance
28.1
An employee who has recognised responsibilities as a Harassment Contact Officer will be
paid an annual allowance, paid fortnightly, of $526 (and $543 from the first payday after
commencement of this Agreement and $561 from 8/7/2010). This allowance will only be
paid to employees who have successfully completed a recognised training program
approved by the ATO.
28.2
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.
29. Wellbeing Site Representative Allowance
29.1
An employee who has recognised responsibilities as a Wellbeing Site Representative will be
paid an annual allowance, paid fortnightly, of $526 (and $543 from the first payday after
commencement of this Agreement and $561 from 8/7/2010). This allowance will only be
paid to employees who have successfully completed a recognised training program
approved by the ATO.
29.2
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.
29A. Indigenous Liaison Officer Allowance
29A.1
An employee who has recognised responsibilities as an Indigenous Liaison Officer will be
paid an annual allowance, paid fortnightly, of $526 (and $543 from the first payday after
commencement of this Agreement and $561 from 8/7/2010). This allowance will only be
paid to employees who have successfully completed a recognised training program
approved by the ATO.
29A.2
This allowance will be paid during periods of paid leave falling within the period that the
employee continues to have recognised responsibilities as an Indigenous Liaison Officer.
30. Other Allowances
30.1.
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.
ATO (GENERAL EMPLOYEES) AGREEMENT 2009
18
Non-Salary Allowances
31. Loss or Damage to Clothing or Personal Effects
31.1.
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.
32. Maintenance of Personal Equipment
32.1.
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.
33. Additional Conditions for Field Work
Definition of Field Work
33.1
“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
33.2
An employee who travels direct from home to field work (as defined in Clause 33.1) 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).
33.3
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
33.4.1
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 33.1) will be paid an hourly
allowance of $1.54 (and $1.59 from the first payday after commencement of this Agreement
and $1.64 from 8/7/2010), 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.
33.4.2
As an alternative to the payment methodology in 33.4.1, an hourly allowance of $1.54 (and
$1.59 from the first payday after commencement of this Agreement and $1.64 from
8/7/2010), 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 33.1) 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.
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19
33.5
Entitlement to the allowance will be assessed by the employee’s Team Leader at the
completion of the four-weekly settlement periods, based on field time recorded in approved
BSL 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
33.6
33.7
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.
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.
34. Motor Vehicle Allowance
34.1
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.
34.2
An employee will be paid an allowance per kilometre:
a)
62 cents for vehicles with an engine capacity up to and including 1600 cc;
b)
75 cents for vehicles with an engine capacity of between 1601 and 2600 cc; or
c)
76 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.
34.3
For vehicles powered by rotary engines, the engine capacity limits in clause 34.2 shall be
read as half the figure listed.
34.4.
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.
34.5
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.
34.6
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.
34.7
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.
34.8
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
ATO (GENERAL EMPLOYEES) AGREEMENT 2009
20
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
34.9
If a Team Leader considers it necessary and it is in accordance with ATO driver safety
policy, an employee may be directed 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.
34.10
If requested by the employee, the ATO may pay for an employee to undertake a defensive
driving course every two years if a Team Leader considers it appropriate and the course is in
accordance with ATO driver safety policy
Annualised Motor Vehicle Allowance - AVO
34.11
Clauses 34.11 to 34.13 only apply to employees in the AVO who have an agreement in
place with the AVO General Manager immediately prior to the commencement of this
Agreement 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.
34.12
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.
34.13
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
$16,952
Country Mass Appraisal
35,000 or greater
$20,234
35. Use of Mobile Phones
35.1.
Mobile phones are issued to employees for business use.
35.2.
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.
ATO (GENERAL EMPLOYEES) AGREEMENT 2009
21
Transfer and Locality Allowances
36. Eligibility for Relocation Costs
36.1.
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 by the
ATO or AVO;
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.
36.2
Employees who are eligible for relocation assistance under clause 36.1(a) – 36.1(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.
36.3
Employees who are eligible for relocation assistance under clause 36.1(e) may be paid in
part or full for some or all of the components set out in clause 36.2 where it is reasonable
and justified by the circumstances of the move.
36.4
Employees who are eligible for relocation assistance under clause 36.1(a) to 36.1(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.
36.5
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.
36.6
The amount of relocation assistance payable to an employee will not exceed actual
reasonable costs incurred against the components in cl 36.2 and 36.4 to which the delegate
has agreed will be paid.
36.7
The level of relocation assistance to be provided to an employee must be determined prior to
the employee moving from one locality to another.
37. Removal Expenses
37.1.
Employees who are entitled to be paid for removal expenses either because:
ATO (GENERAL EMPLOYEES) AGREEMENT 2009
22
i. they are covered by clause 36.1(a) to 36.1(d); or
ii. the delegate has agreed that they are entitled under clause 36.3
will be paid for:
a)
cost of conveyance of employee, partner and dependants; and
b)
reasonably incurred cost of removal of their furniture and household effects; and
c)
reasonable expenses in kennelling and transporting their pets.
37.2.
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.
37.3.
Compensation will be payable for loss or damage to furniture and household effects during a
move, to a maximum of $73,757 (and $76,514 from the first payday after commencement of
this Agreement and $78,629 from 8/7/2010).
37.4.
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 37.1
reasonably incurred by the employee or dependants or partner of the employee.
37.5.
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 $5000 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 37.1) reasonably incurred. It is most likely that
this will occur where the Graduate or Cadet has dependents.
38. Expenses for Sale or Purchase of Home
Eligible Transferred Employee
38.1.
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 36.4(c).
Sale of home
38.2.
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.
38.3.
Sale must take place within two years of the move.
38.4.
No reimbursement is payable if the employee is notified before the move that he is or will be
required to move back to the first locality upon the expiration of the movement for a specified
period.
38.5.
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 he is to be moved back to that locality.
Purchase of home
38.6.
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.
38.7.
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
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23
38.8.
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.
39. Disturbance Payment
39.1.
For the purposes of this clause, an eligible transferred employee is an employee covered by
clause 36.1(a) to 36.1(d) or an employee who the delegate has determined is entitled to
payment of Disturbance Payment under clause 36.3.
39.2.
Where the household effects of an eligible transferred employee are removed from one
locality to another, the employee will be paid the following:
39.3.
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.
The payment payable under 39.2 (a) is:
a) Employee without partner or dependents : $482
b) Employee with partner or dependents : $1008
c) Dependent who is a child and full time student : additional $192 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.
40. Temporary Accommodation Allowance
Moving out at locality from which moved
40.1
This clause applies to employees to whom the delegate has authorised the payment of
temporary accommodation allowance under clause 36.4(a).
40.2
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
40.3.
If suitable temporary accommodation is unavailable and the employee has to reside in
transitional accommodation, the employee is entitled to an allowance.
40.4.
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
40.5.
An employee will be reimbursed for reasonable accommodation expenses prior to obtaining
long term accommodation.
40.6.
The delegate may also approve reimbursement of, or payment towards meal expenses
incurred by the employee prior to obtaining long term accommodation.
40.7.
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
ATO (GENERAL EMPLOYEES) AGREEMENT 2009
24
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
40.8
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 amount must be repaid
at the end of any lease period or at the end of the temporary accommodation period,
whichever comes first.
41. Education Costs
41.1
This clause applies to employees to whom the delegate has authorised the payment of
education costs under clause 36.4(b).
Boarding and tuition expenses
41.2.
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
41.3.
The amount that can be reimbursed is subject to any limits determined by the Commissioner.
Date of cessation
41.4.
Expenses are only payable for such period as the Commissioner agrees.
42. Remote Localities Leave Fares
42.1.
An employee who has been stationed at Alice Springs, Darwin, Cairns or Townsville from
before 20 August 1998 (or 3 June 1999 for an AVO employee) is entitled to fares assistance.
The assistance will be in the form of a payment, net of tax, at least equivalent to the 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.
42.2
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,
42.3.
The employee is entitled to fares assistance for dependants or partner who does not have an
annual income that exceeds $14,363.
42.4
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.
43. Emergency or Compassionate Travel
43.1.
This clause only applies to employees who have been stationed at Alice Springs, Darwin,
Cairns or Townsville since before 20 August 1998 (or 3 June 1999 for an AVO employee). 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.
43.2.
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 (as the case may
be), from the location at which the employee is stationed.
43.3.
For the purpose of this clause, a close relative isa)
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.
ATO (GENERAL EMPLOYEES) AGREEMENT 2009
25
44. District Allowance
44.1.
ATO employees who have been stationed at Cairns, Townsville, Darwin or Alice Springs
since before 20 August 1998 (or 3 June 1999 for an AVO employee) 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.
44.2.
Rates of district allowance are:
Location
Rate of district allowance
employee with eligible
employee without eligible
dependants and/or partner
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.
44.3.
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.
44.4.
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.
45. Additional leave credits for remote localities
45.1.
Employees who, since before 20 August 1998 (or 3 June 1999 for an AVO employee),
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
45.2.
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.
46. Cost of Transport for Medical or Dental Treatment
46.1.
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.
46.2.
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.
ATO (GENERAL EMPLOYEES) AGREEMENT 2009
26
Overtime and Penalty Rates
47. Overtime
General conditions
47.1.
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.
47.2.
Overtime is to be worked by prior direction or, if the circumstances do not permit prior
direction, by subsequent approval in writing.
47.3.
Overtime conditions do not apply to shift workers if inconsistent with clause 56.
47.4.
Overtime conditions do not apply to part time employees if inconsistent with clause 53.
Overtime Salary Barrier
47.5.
Except as specified in sub clauses 47.11 to 47.13, overtime, emergency duty and restriction
duty do not apply if an employee's salary equals or exceeds the minimum salary payable at
the Executive Level 1 classification level.
Salary for Overtime
47.6.
Salary for overtime will include Intermittent Motor Driving Duties Allowance and
Departmental Liaison Officer Allowance.
47.7.
Salary for overtime will not include Community Language, Harassment Contact Officer,
Health and Safety Representative, Emergency Warden, First Aid, Indigenous Liaison Officer
and Wellbeing Site Representative Allowances.
Time off in lieu of payment for overtime
47.8.
Time off in lieu of payment for overtime may be granted if agreed with the employee.
47.9.
Time off may be taken on either:
47.10.
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.
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 1 Access to Overtime and Restriction Provisions
47.11.
The rates of pay in this agreement recognise the special demands expected of Executive
Level 1 employees and equivalent classifications.
47.12.
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:
47.13.
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.
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 47.29 to 47.32.
ATO (GENERAL EMPLOYEES) AGREEMENT 2009
27
Employees below the overtime salary barrier
47.14.
Employees below the overtime barrier will be paid at overtime rates where an employee is
specifically directed to work for more than 15 minutes continuously:
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 72);
c)
on a Saturday, Sunday or public holiday.
Where employees are directed to work an additional 15 minutes or less, that additional time
will be recorded as normal duty.
Overtime Rates
47.15.
Overtime worked Monday to Saturday will be paid at time and a half for the first 3 hours and
double time thereafter.
47.16.
All overtime payment calculations will be based on a 36 hours and 45 minutes week.
47.17.
Overtime worked on Sunday will be paid at the rate of double time.
47.18.
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.
Rest relief after overtime
47.19.
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.
47.20.
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.
47.21.
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.
47.22.
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
47.23.
Where overtime duty is not continuous with ordinary duty, the minimum payment for each
separate attendance will be four hours at the prescribed overtime rate.
47.24.
An employee who performs overtime while in a restriction situation will be entitled to the
minimum overtime payment specified in those provisions.
47.25.
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.
47.26.
Meal periods are disregarded in determining whether overtime is continuous with ordinary
duty.
47.27.
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.
47.28.
Overtime minimum payment provisions do not apply to Emergency Duty.
Meal Allowance Period
47.29.
A meal allowance period will mean:
ATO (GENERAL EMPLOYEES) AGREEMENT 2009
28
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
47.30.
An employee who works overtime;
a)
b)
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
prior to the beginning of ordinary duty for the day and has an unpaid meal break;
will be paid a meal allowance of $24.95 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.
47.31.
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.
47.32.
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
47.33.
If overtime planned for Saturday, Sunday or a public holiday needs to be cancelled, Team
Leaders should, wherever practicable, provide employees with at least 48 hours notice.
48. Emergency duty
48.1.
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’.
48.2.
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.
48.3.
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.
49. Restriction duty
General
ATO (GENERAL EMPLOYEES) AGREEMENT 2009
29
49.1 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.
49.2 Payment for restriction duty will only be made where the restriction has been imposed by
prior direction in writing by the employee’s director.
49.3 No part time employee will be required to be part of a restriction situation.
49.4 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 by a direction in writing by the employee’s director.
49.5 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 49.2; and
b)
is fit, ready and able to return to work within such time as is set out in the written
direction under clause 49.2 of being recalled to duty.
Eligibility for Payment
49.6 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
49.7 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.
49.8 The allowance is payable for each hour or part hour the employee is restricted.
49.9 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
49.10 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
49.11 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.
49.12 No payment is to be made for any period that the employee was not contactable or
available.
Payment if recalled to duty
49.13 A restricted employee required to perform duty, but not recalled to work, will be paid
overtime subject to a one hour minimum payment.
49.14 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.
ATO (GENERAL EMPLOYEES) AGREEMENT 2009
30
49.15 A restricted employee will have the reasonable cost of travel to and from work reimbursed
on each occasion that they are recalled to work.
49.16 Emergency Duty provisions will not apply if an employee is recalled to duty while
restricted.
49.17 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.
ATO (GENERAL EMPLOYEES) AGREEMENT 2009
31
Specific Types of Employees
50. Trainees
50.1.
This clause applies to employees who have a traineeship agreement with the ATO as
defined by section 642 of the Workplace Relations Act 1996.
50.2.
Subject to the provisions of this clause and their training agreement, trainees are covered by
the general terms and conditions of the Agreement.
Training Conditions
50.3.
Each trainee will undertake an approved training course or program that is directed at
achievement of key competencies (eg. literacy, numeracy, problem solving, team work, use
of technology).
Employment Conditions
50.4.
Trainees will be full-time employees for a maximum of one year.
50.5.
Employment is subject to a satisfactory trial period of one month.
50.6.
The employment of a trainee will not be terminated without first providing written notice to the
trainee and subsequently to the relevant Authority.
50.7.
Trainees will not be entitled to any severance payments payable pursuant to termination,
change and redundancy provisions or provisions similar thereto.
50.8.
The following overtime and shiftwork conditions will apply:
a)
The Traineeship Agreement 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
50.9
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.
51. Cadets
51.1.
This clause applies to employees recruited as Cadet APS in the ATO. Cadet APS is a
recognised training classification which provides 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
51.2
An employee who is employed as a cadet will be entitled to payment of an allowance, at the
rate of $412 per annum in 2009/2010 (and $425 in 2010/2011), 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
51.3
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 $3,472 per annum (and $3,585 per annum from the first payday after
commencement of this Agreement and $3,702 from 8/7/ 2010.). Where, at the date of
commencement, a Cadet is receiving a living away from home allowance greater than
$3,472 per annum (and $3,585 per annum from the first payday after commencement of this
Agreement and $3,702 from 8/7/2010), they will continue to receive that higher rate of
allowance.
ATO (GENERAL EMPLOYEES) AGREEMENT 2009
32
The allowance will be paid on a fortnightly basis.
52. Supported Wage Employees
52.1.
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.
52.2.
Any adjustment applies to rates of pay only. Employees will be entitled to the same terms
and conditions of employment as other employees.
52.3.
The productive capacity of the employee will be assessed and documented by the
Commissioner and an accredited Assessor.
52.4.
The assessment instrument will be lodged with the Industrial Registrar of the AIRC.
52.5.
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.
52.6.
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.
52.7.
Assessment reviews will be conducted annually or earlier on reasonable request of the
employee.
53. Regular part time employment
Management Initiated Part Time work
53.1
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.
53.2
On engaging an employee under the Management Initiated Part Time work arrangements,
Team Leaders 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.
53.3
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
53.4
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
53.5
The hours of duty may be changed at any time by agreement between the delegate and
the employee.
53.6
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:
ATO (GENERAL EMPLOYEES) AGREEMENT 2009
33
53.7

any non work reasons provided by the employees as to hardship or other
outcomes resulting from the change in start and finish times;

the magnitude of the change;

the time it would reasonably take for the employee to adjust their non work issues
to be able to take up the new hours;

the reason for the change including the urgency;

whether it would lead to a conclusion that the employee may become excess;

the business drivers for the change in hours;

any other factors that the employee or manger consider relevant.
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 102 of this Agreement.
Protection Of Full Time Employees
53.8
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
53.9
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.
53.10 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.
53.11 A full time employee who has been permitted to perform their duties on a part time basis
for an agreed period will revert to their full-time duties:
a) at the expiry of the period; or
b) where the employee has been successful in their application for promotion or
movement at level, when the employee commences those new duties.
53.12 A full time employee who has been permitted to perform their duties on a part time basis
for an indefinite period will revert to their full-time duties 12 months after the
commencement of this Agreement
53.13 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.
53.14 Nothing in clauses 53.10, 53.11 or 53.12 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 53.7.
53.15 All employees returning from parental leave (including Maternity, Parental and Adoption
Leave) will have access to part time work 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
Team Leader 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.
ATO (GENERAL EMPLOYEES) AGREEMENT 2009
34
53.16 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
53.17 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.
53.18 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
53.19 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
53.20 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
53.21 The hourly rate of pay for a regular part time employee will be the same as for a full time
employee.
53.22 A regular part time employee is entitled to annual salary advancement on the same day as
if a full time employee.
53.23 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
53.24 An employee’s part time work agreement may be changed at any time by agreement
between the ATO and the employee.
Hours of duty
53.25 Hours of duty will not be varied without the written consent of the employee except as
provided for in clause 53.6.
53.26 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.
53.27 Regular hours for part time employees are to be continuous each day, except for meal
breaks.
53.28 A regular part time employee and their Team Leader 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 Team Leader.
53.29 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 (ie 4 times the average hours
ATO (GENERAL EMPLOYEES) AGREEMENT 2009
35
determined under Clause 53.3).
53.30 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
53.31 Overtime is payable to regular part time employees below the overtime salary barrier on
the same basis as for full-time employees.
53.32 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.
53.33 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.
54. Job Sharing
54.1
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.
54.2
Individual agreements will be entered into with each employee.
54.3.
Where the job sharing arrangement is dependent on continuation of both agreements, this
will be spelled out in the individual agreement of each employee.
55. Non-Ongoing Employees – general terms and conditions
General
55.1
This clause applies to employees who are engaged for a specified term or a specified task
(‘Non-Ongoing Employees’).
55.2
Subject to clauses 55.3 and 55.4, no clause of this Agreement will apply to Non –Ongoing
Employees.
55.3
Clauses 55.5, 55.6 and 55A exhaustively set out the terms and conditions of employment for
Non-Ongoing Employees whose current period of employment with the ATO commenced
prior to the date of commencement of this Agreement. This does not prevent arrangements
being made in accordance with clauses 135.7 to 135.9 of this Agreement.
55.4
Clauses 55.5, 55.6 and 55B exhaustively set out the terms and conditions of employment for
Non-Ongoing Employees whose current period of employment with the ATO commenced on
or after the date of commencement of this Agreement. This does not prevent arrangements
being made in accordance with clauses 135.7 to 135.9 of this Agreement.
55.5
The following clauses of this Agreement apply to all Non-Ongoing Employees:
Clause 1 – Aims
Clause 2 – Employee Consultation
Clause 3 – Corporate Consultation
Clause 4 – Employee Representation
Clause 5 - ATO Policies and Guidelines
Clause 6 – Noticeboards
Clause 7 – Productivity Pay
Clause 8 – Measuring Corporate Outcomes
ATO (GENERAL EMPLOYEES) AGREEMENT 2009
36
Clause 9 – Salary for Superannuation purposes
Clause 10 – Base Rates of Pay
Clause 11 – Salary Advancement
Clause 12 – Junior Rates of Pay
Clause 15 – Supported Wage Scheme
Clause 16 – Fortnightly payments
Clause 17 – Salary on Engagement
Clause 21 – Performance of higher duties
Clause 26 – Health and Safety Representative allowance
Clause 30 – Other allowances
Clause 31 – Loss or damage to clothing or personal effects
Clause 34 – Motor Vehicle Allowance
Cause 47 - Overtime
Clause 48 – Emergency Duty
Clause 52 – Supported Wage Employees
Clause 53 – Regular Part-Time Employment
Clause 54 – Job Sharing
Clause 55.6 - Resignation
Clause 56 – Shift Work
Clause 59 – Travelling Allowance
Clause 63 – Excess Travel
Clause 64 – Class of Air Travel
Clause 65 – Reimbursement of fares to visit sick employees
Clause 69 – Employee Assistance Scheme
Clause 70 – Personal Well Being
Clause 71 – Timekeeping
Clauses 72.1, 72.2, 72.5, 72.6, 72.21, 72.22 – Flexible working patterns
Clause 75 – Unauthorised Absences
Clause 76 – Working at Home
Clause 77 – Public Holidays
Clause 78 – Christmas Closedown
Clause 79 – General Leave Provisions
Clause 80 – Annual Leave
Clause 82 – Long Service Leave
Clause 85 – Compassionate Leave
Clause 86 – Bereavement Leave
Clause 87 – War Service Sick Leave
Clause 93 – Witness Leave
Clause 95 – Blood donor and vaccination leave
Clause 96 – Miscellaneous Leave
ATO (GENERAL EMPLOYEES) AGREEMENT 2009
37
Clause 107 – Performance Counselling
Clause 109 – Automated Employee Monitoring
Clause 111 – Consultation with employees classification and remuneration matters
Clause 112 – ATO Classification arrangement
Clause 113 – Recruitment and selection
Clause 114- Code of Conduct
Clause 115 -117 – Anti-Discrimination, Workplace Diversity and OH&S
Clause 118.1 - Accommodation
Clause 119 - Disruption due to Building Activity
Clause 120 – Procedures for Air Conditioned Workplaces
Clause 128-136 – Technical and General
55.6
Resignation
55.6.1.
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. If such notice
is not given the Commissioner may deduct an amount in lieu from any final monies owing.
55.6.2
The Commissioner has the discretion to agree to a shorter period of notice or waive the
requirement to give notice.
55.6.3.
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.
55A. Non-Ongoing Employees whose current period of employment with the
ATO commenced prior to the date this Agreement commenced – additional
terms and conditions
General
55A.1
Clause 55A applies to Non-Ongoing Employees whose current period of employment
with the ATO commenced prior to the date this Agreement commenced.
55A.2
In addition to the clauses listed in clause 55.5 the following clauses of this Agreement
apply to Non-Ongoing Employees whose current period of employment with the ATO
commenced prior to the date this Agreement commenced:
Clauses 22 to 25 and 27 to 29 – Salary Related Allowances
Clause 32 – Maintenance of Personal Equipment
Clause 33 – Additional Conditions for Field Work
Clause 35 - Use of Mobile Phones
Clauses 36 – 46 - Transfer and Locality Allowances
Clause 49 – Restriction Duty
Clause 58 – Compliance Surveillance Employees - Hours of Duty and Associated
Provisions
Clause 60 - Assistance with Holiday Care Programs
Clause 62 - Camping Allowance
Clause 66 – Salary Packaging
Clause 67 – Superannuation
ATO (GENERAL EMPLOYEES) AGREEMENT 2009
38
Clause 68 – Work/ Family Lifestyle Balance
Clause 72 - Flexible Working Patterns
Clause 73 – Flextime
Clause 74 – Client Service Window
Clause 81 – Purchased Leave Scheme
Clause 83 – Expenses on Cancellation of Leave
Clause 88 – Ceremonial Leave
Clause 89 – Maternity and Maternal Leave
Clause 90 – Parental Leave
Clause 91 – Adoption Leave
Clause 92 – Jury Service
Clause 94 – Workplace Relations Training Leave
Clause 97 – Permanent Relocation of Employees Between Offices
Clause 98 – Assignment of Duties
Clause 99 – Workforce Plan and Flexibility
Clause 110 – ATO Approach
Clause 118.2 -118.4 - Accommodation
Clause 121 – 127 – Skilling and Development
Hours of Work
55A.3
Notwithstanding clauses 72.7 to 72.9 team leaders will specify the hours of duty to be
worked per week (the maximum to be equal to or less than 147 in any four week
settlement period) over a 4 week cycle as well as the times to be worked on each day of
the cycle.
55A.4
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.
Personal leave
55A.5
Non-Ongoing Employees who are engaged for less than 12 months, are only entitled to
be paid for personal leave on the basis of this clause. Non-Ongoing Employees engaged
for periods of at least 12 months will be granted Personal Leave on the basis of clause
84.
55A.6
A Non-Ongoing Employee engaged for less than 12 months may be granted paid
Personal leave on a pro rata basis of the annual credit provided in clause 84 for each
complete month of service.
55A.7
Approval may be given for a Non-Ongoing Employee engaged for less than 12 months to
have paid personal leave for a maximum of 1.6 weeks (based on the average weekly
hours of the current contract) without the employee having to provide satisfactory
documentation subject to a maximum of three consecutive days
55A.8
If leave credits are insufficient, an employee may be granted personal leave without pay.
During the first year of continuous service only the first 147 hours of personal leave
without pay will count as service.
55A.9
If a Non-Ongoing Employee is initially engaged for less than 12 months but their
continuous service extends beyond 12 months, the employee will be credited with 249
ATO (GENERAL EMPLOYEES) AGREEMENT 2009
39
hours and 54 minutes Personal Leave credits on the first anniversary of their initial
commencement date, less any paid Personal Leave taken in the first 12 months of
employment. The employee will then be subject to the same Personal Leave
arrangements as other employees.
55A.10
Service in the ATO, another APS agency, the ACT Government or the Commonwealth
Parliamentary Service shall be recognised as prior service for the purpose of Personal
Leave accrual, provided any break in service does not exceed two months.
Salary Advancement
55A.11
55A.12
Broken periods of Non-Ongoing employment will count toward salary advancement
provided the break in employment is not more than two months.
If previous service is taken into account when a Non-Ongoing Employee is re-employed:
a) subject to the eligibility criteria of clause 11.3, annual salary advancement will be due
when employee has performed 12 months duty, continuous or broken, at that pay
point or higher in a 24 month period.
b) annual salary advancement will be retained for all further service at that level unless
the employee has no duty at that or a higher classification for two consecutive
years.
55B. Non-Ongoing Employees whose current period of employment with the
ATO commenced on or after the date that this Agreement commenced –
Additional terms and conditions
General
55B.1
Only clauses 55B, 55.5 and 55.6 apply to Non-Ongoing Employees whose current period
of employment with the ATO commenced on or after the date that this Agreement
commenced.
Bandwidth
55B.2
The Bandwidth for working hours for Non-Ongoing Employees is 7.00am to 9.00pm,
Monday to Friday.
Regular Hours of Work
55B.3
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.
55B.4
The regular hours are the pattern of hours by which they will work their specified hours as
determined by their team leader. The Regular Hours must be worked within the
bandwidth set in clause 55B.2.
55B.5
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.
55B.6
Subject to clause 55B.7 a team leader may change an employee’s regular hours by
providing the employee with at least four weeks notice of the proposed change.
55B.7
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.
55B.8
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.
ATO (GENERAL EMPLOYEES) AGREEMENT 2009
40
55B.9
Notwithstanding clause 55B.6, an employee and their team leader may by agreement in
writing, change the employee’s regular hours and the range of hours those hours are to be
worked.
55B.10
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 for salary purposes.
55B.11
Employees’ 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 hours an employee
can work in a workplace is ten working hours per day.
Flextime
55B.12
Employees may utilise the flextime provisions of clause 73 of this Agreement subject to
their team leader’s approval in writing.
Salary Packaging
55B.13
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.
55B.14
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
55B.15
The provisions of clause 56 apply except that where ‘7.00 pm’ is mentioned, 9.00 pm is to
be applied in its place.
Personal leave
55B.16
Non Ongoing employees will receive an annual credit of 2.4 weeks Personal Leave. The
leave will be credited as follows:
Employees engaged for a period less than 12 months
Employees will receive, on engagement, a pro rata credit based on the complete months
of the period of employment. Employees will receive an additional pro rata credit where
the original period of employment is extended as follows:
a) Where the extension will take their total period of employment to less than 12 months
they will receive a additional pro rata credit for each complete month of the additional
period of employment; or
b) Where the extension will take the total period of employment to 12 months or more the
employee will receive the additional credit equal to the balance of the 2.4 weeks. On the
anniversary of the employee’s engagement the employee will receive a further pro rata
credit based on the complete months of employment remaining in the period of
employment, up to a maximum of 2.4 weeks per annum.
Employees engaged for a period of 12 months or more
Employees will receive 2.4 weeks of Personal Leave credits on engagement. .
On the anniversary of engagement the employee will receive a pro rata credit based on
the complete months of employment remaining in the period of employment up to a
maximum of 2.4 weeks per annum.
If the period of employment is extended the employee will receive an additional pro rata
credit.
55B16.1
The employee's 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 date.
55B.17
Employees are entitled to take a period of paid personal leave provided the employee
ATO (GENERAL EMPLOYEES) AGREEMENT 2009
41
has accrued the leave and satisfied any documentary requirements as specified in this
clause.
55B.18
Approval may be given for a Non-Ongoing Employee to have paid personal leave for a
maximum of 1 day without the employee having to provide satisfactory documentation.
55B.19
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 84 of
this Agreement.
55B.20
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.
55B.21
Service in the ATO shall be recognised as prior service for the purpose of Personal
Leave accrual, provided any break in service does not exceed two months.
Ceremonial Leave
55B.21
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 ceremonial purposes.
55B.22
Ceremonial leave granted does not count as service for any purpose.
Maternity Leave
55B.23
Maternity Leave will be available to employees in accordance with the provisions of the
Maternity Leave (Commonwealth Employees) Act 1973.
55B.24
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.
55B.25
This administrative arrangement does not extend the total period of paid and unpaid
maternity leave available under the Maternity Leave (Commonwealth Employees) Act
1973.
Paternity Leave
55B.26
Paternity leave will be available to employees in accordance with the provisions of the
relevant legislation as amended from time to time.
Adoption Leave
55B.27
Adoption leave will be available to employees in accordance with the provisions of the
relevant legislation as amended from time to time.
Jury Service Leave
55B.28
Jury service will be available to employees in accordance with the provisions of the
relevant legislation as amended from time to time.
Superannuation
55B.29
The ATO will pay a contribution to Non-Ongoing Employees’ superannuation in
accordance with the ATO’s requirements under Commonwealth Superannuation
ATO (GENERAL EMPLOYEES) AGREEMENT 2009
42
Legislation as amended from time to time.
Performance of Duties
55B.30.
The Non-Ongoing employee’s Team Leader 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 team leader have of their working
relationship.
Skilling for Current Job
55B.31
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 & support will be provided to employees in order that they can acquire the
capabilities for their new work/role.
56. Shiftwork
General
56.1
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.
56.2
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.
56.3
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.
56.4
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.
56.5
Except at the regular changeover of shifts an employee should not be required to work more
than one shift in each 24 hours.
56.6
Approval may be given for shift workers to exchange their shifts or rostered days off provided
no overtime payment result.
56.7
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
56.8
An additional 15 per cent if any part of a shift falls between the hours of 7.00 pm and 6.30
am.
56.9
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.
56.10
An additional 50 per cent for ordinary rostered duty performed on Saturday.
56.11
An additional 100 per cent for ordinary rostered duty performed on Sunday.
56.12
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.
56.13
Part time employees are only entitled to the additional 30 per cent for night shifts if their
ATO (GENERAL EMPLOYEES) AGREEMENT 2009
43
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
56.14
Time off in lieu of shift penalty rates may be granted with the agreement of the employee.
56.15.
The amount of time allowed shall be calculated by multiplying the number of hours worked
by the relevant shift penalty rate for those hours.
56.16.
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
56.17.
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.
56.18.
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.
56.19.
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
56.20
Unless specified below, shift workers will be subject to the general conditions for the
payment of overtime and emergency duty.
56.21.
Duty will be considered overtime where it is performed:
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.
56.22.
Overtime on a Saturday will be paid at the rate of double time.
56.23.
If the commencement time of a particular shift is altered to meet an emergency, emergency
duty will not apply.
56.24
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.
57. Employees - Irregular or Intermittent Duties
57.1
This clause applies to employees who are engaged for duties that are irregular or
intermittent in accordance with the Public Service Act 1999.
57.2
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 57.4.
57.3
The following clauses of this Agreement do not apply to employees covered by this clause:
Clause 11 – Annual Salary Advancement
Clause 16 – Fortnightly Payments
Clauses 22 – 25 and 27 – 30 Allowances
Clause 33 – Additional Conditions for Field Work
Clause 35 – Use of mobile phones
Clauses 36 – 41 – Relocation expenses
Clause 42 – 46 – Remote locality conditions
Clause 47 – Overtime
ATO (GENERAL EMPLOYEES) AGREEMENT 2009
44
Clause 48 – Emergency Duty
Clause 49 – restriction duty
Clause 53 – Regular Part Time Employment
Clause 54 – Job sharing
Clause 55 – Non ongoing employees
Clause 56 – Shiftwork
Clause 58 – Surveillance employees
Clause 60 – Assistance with holiday care program costs
Clause 61 – Additional care costs
Clause 62 – Camping allowance
Clause 66 – Salary Packaging
Clause 68 – Work/family/lifestyle balance
Clause 70A – Health and Wellbeing Allowance
Clause 72 – Flexible Working Patterns
Clause 73 – Flextime
Clause 76 – working at home
Clauses 79 to 81 and 83 to 96 – Leave
Clause 97 – permanent relocation of employees between offices
Clause 98 – task broadening
Clauses 99 to 106 – Workforce Adjustment
Clause 108 – Unsatisfactory Performance Procedures
Clauses 109 – 111
Clauses 113 – 127
Hours of Duty
57.4
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.
57.5
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
57.6
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.
57.7
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
57.8
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.
57.9
For work performed on a Saturday, an additional loading of 50% of the normal hourly rate
will be payable.
57.10
For work performed on a Sunday, an additional loading of 100% of the normal hourly rate will
ATO (GENERAL EMPLOYEES) AGREEMENT 2009
45
be payable.
57.11
For work performed on a Public Holiday, an additional loading of 150% of the normal hourly
rate will be payable.
Overtime
57.12
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:
Monday to Saturday – time and a half for the first 3 hours and double time thereafter;
Sunday – double time;
Public Holidays – double time and a half.
57.13
Penalty rates (apart from the loading under sub-clause 57.7) are not payable in respect of
any periods compensated for as overtime.
Periods of Service
57.14
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.
58. Compliance surveillance employees – hours of duty and associated
provisions
58.1
General
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
58.2
“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 58.12 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
58.3
Except where indicated to the contrary, all provisions of the ATO (General Employees)
Agreement 2009 continue to apply, apart from the following provisions of that Agreement
which have no application to employees covered by these arrangements:
Sub-clauses 33.2 to 33.5 – Additional Conditions for Field Work
Sub-clauses 47.8 to 47.10 – Time off in lieu of payment for Overtime
ATO (GENERAL EMPLOYEES) AGREEMENT 2009
46
Sub-clause 47.14 – Overtime (when payable)
Sub-clauses 47.29 to 47.32 – Overtime Meal Allowance
Sub-clauses 53.9 and 53.21-26 – Regular Part-time Employment
Sub-clauses 55.3 to 55.5 – Hours of work for non-ongoing employees
Clause 56 – Shiftwork
Sub-clauses 63.1-63.6 – Excess Travel
Clause 72 – Flexible Working Patterns
Clause 73 – Flexitime
58.4
Normal Hours of Duty
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.
58.5
58.6
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 58.14 in respect of the whole shift.
Subject to sub-clause 58.8, 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
58.7
Where practicable, indicative commencing and finishing times for normal duty will be set
out for employees by a Team Leader and/or Director for the ensuing week. Such times will
be communicated to employees by close of business Thursday of the current week.
58.8
As part of this process, and by agreement between the individual employee, Team Leader
and Director, an employee’s indicative daily hours for a particular day(s) in the ensuing
week may be set above or below 7hours 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 Director 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.
58.9
In the absence of any indicative times being communicated in accord with sub-clause 58.7,
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.
58.10 Indicative commencing and finishing times for part time employees will be those set by the
Team Leader on commencement of part time duty or as varied for an ensuing week.
58.11 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
ATO (GENERAL EMPLOYEES) AGREEMENT 2009
47
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.
58.12 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.
58.13 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 58.14.
Penalty Rate
58.14 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 58.5 or 58.13.
58.15 Neither the standard penalty rate not 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 (eg. overtime).
58.16 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.
58.17 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. This does
not apply to non-ongoing employees receiving a loading in lieu of payment for public
holidays.
58.18 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
58.19 Time off in lieu of the standard penalty rate or payment for overtime may be granted with
the agreement of the employee.
58.20 The amount of time allowed shall be calculated by multiplying the number of hours worked
by the standard penalty rate or overtime rate.
58.21 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
58.22 Apart from the sub-clauses excluded by sub-clause 58.3 of these arrangements,
employees will be subject to the provisions of Clause 47 of this Agreement for the payment
of overtime, unless they are inconsistent with the provisions below (in which case the latter
will apply).
58.23 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
ATO (GENERAL EMPLOYEES) AGREEMENT 2009
48
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 58.5 applies)
58.24 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.
58.25 In all but exceptional circumstances the maximum time an employee should remain on
duty is 14 hours, plus reasonable travelling time.
58.26 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
58.27 Sub clauses 58.27 to 58.32 apply to employees as defined in sub clause 58.1 a).
The NPM may determine whether these sub clauses also apply to employees as defined in
sub clause 58.1 b). In making the proposal to employees under sub clause 58.1 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 58.27 – 58.32 to employees involved in projects
referred to in sub clause 58.1 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.
58.28 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.
58.29 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.
58.30 Whilst working in a temporary location (where travelling allowance applies), all time
necessarily spent in travelling from temporary accommodation (eg. 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.
58.31 Where TOIL, under sub-clauses 58.28 or 58.30, 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.
ATO (GENERAL EMPLOYEES) AGREEMENT 2009
49
58.32 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.
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50
Travel
59. Travelling Allowance
Entitlement
59.1
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.
59.2
An employee who travels on official business for a period which is not less than 10 hours but
is not absent overnight will receive a "part day" allowance.
59.3
An employee who undertakes travel for a lesser period than anticipated must repay any
excess Travelling Allowance advanced to the employee.
Travelling Allowance Rates
59.4
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.
59.5
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.
59.6
The accommodation rate for Canberra will be the reasonable allowance amount as advised
by the Commissioner of Taxation each year.
Review of Travelling Allowance
59.7
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
59.8
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:

Transport costs of their spouse and dependents to the new locality and removal
expenses; and/or

Reunion visits; and/or

Reimbursement for other costs associated with their temporary relocation (eg
medical expenses) as determined by the Commissioner.
Illness while travelling
59.9.
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
59.10
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.
ATO (GENERAL EMPLOYEES) AGREEMENT 2009
51
60. Assistance with Holiday Care Program Costs
60.1
Where an employee with school children is formally restricted by their Director from taking
annual leave, purchased leave or Long Service Leave during school holidays, ATO will pay
$17.21 (and $17.77 from the first payday after commencement of this Agreement and $18.35
from 8/7/2010) per day towards the cost of each school child enrolled in an accredited school
holiday program, up to a maximum of $139 (and $144 from the first payday after
commencement of this Agreement and $149 from 8/7/2010) per family per week.
60.2
An accredited program is a program:
a)
approved by the Department of Family and Community Services under its ‘Outside
School Hours Care’ program; and/or
b)
approved and/or subsidised by a State, Territory or Local Government.
60.3
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.
60.4
The subsidy will apply only on the days when the employee is at work.
60.5
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.
60.6
An employee whose spouse or partner receives a similar benefit from their employer is not
eligible for the subsidy.
61. Additional Care Costs
61.1
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 of $69 (and $71 from the first payday after commencement of this Agreement and
$73 from 8/7/2010) per overnight absence.
61.2
An employee whose spouse or partner receives a similar benefit from their employer is not
eligible for any reimbursement.
62. Camping Allowance
62.1
An employee who is required to camp out instead of receiving travelling allowance for
accommodation will be paid a camping allowance of $63 (and $65 from the first payday after
commencement of this Agreement and $67 from 8/7/2010) per night and may be reimbursed
for other authorised expenditure on camping equipment.
63. Excess Travel
Excess Travelling Time
63.1
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.
63.2
Time off may be granted in lieu of payment for excess travelling time.
ATO (GENERAL EMPLOYEES) AGREEMENT 2009
52
Rate of payment
63.3
63.4
The rate of payment will be:
a)
single time for Monday to Saturday;
b)
time and a half for Sunday and Public Holidays.
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 necessarily spent in travel provided the time
exceeds 30 minutes on any one day.
63.5
The maximum salary for the purpose of calculating the amount payable will be the maximum
salary of the APS3 pay range.
63.6
Employees whose salary exceeds the second pay point of an APS4 will receive time off (at
single time only) for excess travelling time, but 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
63.7
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 34
will be used to calculate excess costs.
63.8
An employee in receipt of travelling allowance will not be paid for excess fares or other travel
costs under this provision.
64. Class of Air Travel
64.1
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.
64.2
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.
64.3
An employee required to travel by air outside Australia may travel "business class".
64.4
Where "business class" is not provided, the employee will travel economy class.
64.5
Where travel is paid for by the ATO, an employee's household is entitled to travel at the
same standard as the employee.
65. Reimbursement of fares to visit sick employee
65.1
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.
65.2
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.
65.3
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.
ATO (GENERAL EMPLOYEES) AGREEMENT 2009
53
Pay Options
66. Salary Packaging
66.1
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 manual (the Manual).
66.2
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.
66.3
Prior to entering into any salary packaging arrangement employees must familiarise
themselves, and agree to comply, with the provisions set out in the Manual.
66.4
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.
66.5
The scheme will be available when administrative and audit trail arrangements are in place.
66.6
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.
66.7
Salary packaging will not reduce salary for superannuation purposes or any other purpose
covered by this Agreement.
66.8
Any money owed to the ATO must be repaid in accordance with clause 67A of this
Agreement.
67. Superannuation
67.1
Where an employee is eligible for membership of the Public Sector Superannuation
Accumulation Plan (PSSAP) and the employee exercises a superannuation choice, the ATO
will pay an employer contribution at the maximum rate specified from time to time in the
PSSAP rules as if the employee were a member of PSSAP.
67.2
Choice of funds may only be exercised in relation to funds which accept contributions paid
through electronic funds transfer (EFT).
67.3
While the ATO continues to be funded at the existing cost levels of the current schemes,
subject to changes to the relevant superannuation legislation and employee choice, an
employee’s remuneration package in so far as it relates to superannuation will not be
reduced.
67A. Recovery of Debts to the ATO
67A.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.
67A.2
Where an overpayment occurs, the ATO may:
a) determine the amount to be recovered (the Debt) (including redeterminations to correct an
error or following a dispute under sub clause 67A.4);
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;
ATO (GENERAL EMPLOYEES) AGREEMENT 2009
54
d) discuss that arrangement with the employee;
e) 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.
67A.3
The ATO is entitled to make deductions from the employee’s remuneration for the purpose of
recovering the Debt. That includes making deductions from an employee’s salary, allowance
or other amount which would otherwise be payable to the employee under this Agreement.
67A.4
If the employee notifies the ATO in writing within the timeframe nominated in the notification
to the employee in sub-clause 67A.2(b) that they dispute the amount of the Debt then the
ATO will not take action under sub-clause 67A.3 until the dispute over the amount of the
Debt is resolved.
67A.5
Nothing in this clause prevents an employee from seeking approval to waive the debt under
the FMA Act.
67A.6
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).
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55
Section D - Balancing Work & Personal Life
68. Work/Family/Lifestyle Balance
68.1
The ATO and employees agree on the importance of employees achieving an appropriate
balance between work/family/lifestyle.
68.2
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:
Purchased leave;
Personal Leave - Carers;
Flexible working patterns, including flextime;
Study leave;
Miscellaneous leave;
Part time work arrangements;
Home based work;
Parental leave;
Sabbatical leave
Employee assistance scheme;
Time off in lieu following long work/travel combination;
Personal wellbeing program;
Assistance with Holiday Care Program costs; and
Additional care costs incurred with overnight travel.
68.3
In circumstances where work pressures result in an employee being required to work, or
likely to work, excessive hours over a significant period, the Team Leader 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.
68.4
With regard to travel demands, Team Leaders 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 Team Leaders 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.
69. Employee Assistance Scheme
69.1
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.
69.2
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 57, for up to six consultations.
69.3
Employees engaged for duties that are intermittent or irregular may be given approval to
access employee assistance scheme services in special circumstances.
70. Personal Wellbeing Program
70.1
During the nominal period of this Agreement the National Executive for Health Safety and
Wellbeing will oversee and evaluate the operations of the ATO Wellbeing Program.
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56
70A. Health and Wellbeing Allowance
70A.1
The ATO and its employees recognise the importance of employees maintaining their health
and fitness.
70A.2
Following a discussion with their team leader, 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 employees to maintain their
health and fitness.
Attendance and Working Patterns
71. Timekeeping
Recording attendance
71.1
An employee shall record the actual times of their commencing and ceasing duty in such a
manner as is required at the particular workplace.
72. Flexible Working Patterns
Hours of Duty
72.1
The ATO will operate a system of flexible hours of duty.
72.2
The system will not apply to shift workers or employees engaged for irregular or intermittent
duties.
Specified Hours
72.3
For full time employees, the specified hours are 147 hours in a four week period.
72.3A
For full-time AVO employees, the specified hours will be 150 hours in a four week period for
the period from the commencement of this Agreement to the day prior to the first payday
after commencement of this Agreement.
72.4
For regular part time employees, the specified hours are the hours agreed in their part time
work agreement.
Settlement Period
72.5
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
72.6
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.
72.7
An employee and their Team Leader 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 Team Leader to take effect from the beginning of the next
settlement period. Either the employee or Team Leader can initiate such a review.
72.8
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.
72.9
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 in accordance with Clause 73. For
part time employees, regular hours will be those specified in their part time work agreement.
72.10
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
ATO (GENERAL EMPLOYEES) AGREEMENT 2009
57
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.
72.11
A Team Leader 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
Team Leader can require an employee not to work during regular hours due to lack of work
on that particular day.
Regular Bandwidth
72.12
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.
Extended Bandwidth
72.13
If an NPM and a valid 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 Team Leader.
72.14
With regard to the phrase “valid majority of affected employees”, ‘valid majority’ shall be
given the same meaning as under the Workplace Relations Act 1996 in respect of making or
varying an Agreement.
72.15
Under this arrangement the maximum working time an employee can be credited for in a day
will be 12 hours and 15 minutes.
72.16
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
72.17
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.
72.18
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 Team Leader, and is at the Team Leader’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 (eg
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 73 but an employee may not work longer than 10 hours on any one day.
Standard Hours of Duty
72.19
The commencing and finishing times of the standard hours of duty for a workplace must be
set within the regular bandwidth.
72.20
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, where they choose, their representatives, if it is
proposed to alter the current standard hours.
Worked continuously
72.21
Regular hours shall be worked continuously except for meal breaks.
Leave – General
72.22
Annual Leave, Purchased Leave, Personal Leave and War Service Leave will be deducted
ATO (GENERAL EMPLOYEES) AGREEMENT 2009
58
from an employee's credits on the basis of absence from duty during regular hours.
72.23
Miscellaneous Leave, Bereavement Leave and Compassionate Leave will be calculated on
the basis of any absence during the employee's regular hours.
72.24
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.
72.25
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 Maternity Leave
72.26
For Long Service Leave, Maternity Leave, Maternal Leave, Parental Leave or Adoption
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.
72.27
For regular part time employees, timekeeping will be credited on the basis of the hours
specified in their part time work agreement.
Public Holidays
72.28
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.
73. Flextime
73.1
Flextime is a way of arranging work times to give employees some freedom in choosing
individual daily working patterns within certain limits.
73.2
It is not designed to increase or reduce the total number of hours that must be worked.
73.3
Flextime is conditional upon operational requirements being met and an efficient service
continuing to be provided to the public.
73.4
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.
73.5
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 Team Leader will
consider the needs of employees and the operational requirements of the office when
determining whether or not to approve flex leave.
73.6
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 Team Leader before the scheduled starting time.
The Team Leader will determine whether the approval of flex leave is appropriate.
73.7
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 30 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).
73.8
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 Team Leader 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.
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73.9
A Team Leader may direct an employee not to work hours in addition to their regular hours
where there is insufficient work.
73.10
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 team leader
agrees, a deduction from appropriate leave credits. In special circumstances the Team
Leader may allow an employee an additional settlement period to reduce their flex debit to
the limit.
73.11
Prior to cessation of employment with the ATO, Team Leaders 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.
73.12
Where the Team Leader 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.
73.13
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
73.14
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.
73.15
The relevant Team Leader 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.
73.16
Participation in Flex Bank is voluntary and employees must have the approval of their Team
Leader to accrue time under the Flex Bank arrangements.
Review of Flex Bank
73.17
The National Consultative Forum will review the Flex Bank arrangements 12 months after
the implementation of this condition.
73.18
The review will include:
73.19
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.
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.
Industrial Action
73.20
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 to cover any
such period of industrial action.
Employees Not Covered by Flextime Arrangements
73.21
Flextime arrangements do not apply to shift work or to employees engaged for irregular or
intermittent duties.
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73.22
Employees above the overtime barrier (ie the minimum salary payable to an EL1)are not part
of the formal flextime scheme. They may work flexible hours by arrangement with their
Team Leader.
Withdrawal of Flextime Provisions
73.23
Where a Team Leader has previously warned or counselled an employee about the misuse
of flexible arrangements (including flextime), or a serious matter warranting immediate action
arises, the Team Leader 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.
73.24
Regular part-time employees who misuse the flexible hours arrangements may be restricted
to their agreed part time hours (in effect their "regular hours").
73.25
In addition, ongoing or serious breaches of attendance may be dealt with as misconduct.
74. Client Service Window - Meeting Obligations for 8 am to 6 pm Service to
Clients
Service Commitment
74.1
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
74.2
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.
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Application
74.3
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
74.4
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.
74.4.1
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.
74.5
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
74.6.
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)
74.7.
the use of team based scheduling.
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;
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f)
74.8.
then implement, if required, an ‘as directed’ roster to fill remaining gaps.
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.
74.9
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/Team Leader.
74.10.
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 Team
Leader or Director.
74.11
The Team Leader or Director should provide a decision in a reasonable period before the
commencement of the schedule.
74.12
Where a business area sees a need for a scheduling review committee this may be
implemented with employees and, where they choose, 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.
74.13
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 Team Leaders 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.
74.14
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
Committee to examine each case on its merits to ensure integrity and procedural fairness,
and examine the reasonableness and consistency of decisions made.
74.15
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.
74.16
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).
74.17
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 47.14).
75. Unauthorised Absences
General
75.1.
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.
Employee to perform duty outside office hours
75.2.
Employees who have unauthorised absences may be required to perform duty at a time
when they would not otherwise be required to perform duty for a period equal to the
absence.
75.3.
An employee shall not be entitled to payment in relation to such duty, whether or not duty is
performed within or outside the bandwidth for regular hours.
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75.4.
Employees will not be permitted to use this make up time provision where the unauthorised
absence has been due to the employee engaging in industrial action.
Without pay except in certain circumstances
75.5.
If an employee does not perform approved duty in substitution for the unauthorised absence:
a)
the period of 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
76.
76.1
Working at Home
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 76.5 to 76.15 do not apply to the ad-hoc working at home arrangements set out
at sub-clause 76.16.
Approval
76.2.
An employee may be given approval to work at home.
76.3.
Any arrangement is subject to ATO operational requirements continuing to be met.
76.4.
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
76.5.
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
76.6.
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 $2,949 (and $3,045 from the first payday after
commencement of this Agreement and $3,144 from 8/7/2010). 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
76.7.
The Team Leader and employee may vary the arrangements for working at home at any
time by mutual agreement.
Termination of Arrangements
76.8.
Working at home arrangements may be terminated by mutual agreement or by either the
Team Leader or the employee giving four weeks notice because of:
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a)
changing operational requirements; and/or
b)
the inefficiency and/or ineffectiveness of the arrangement.
76.9
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.
76.10.
In the event of a serious work performance issue or a suspected breach of the APS Code of
Conduct, the Team Leader 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
76.11.
Without limiting the operation of sub-clause 76.8, 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
76.12.
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 33.1.
76.13.
An employee working at home may access leave on the same basis as other employees.
76.14.
Working at home should not be approved as a substitute for regular caring arrangements.
76.15.
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
76.16.
Approval for ad hoc periods of working at home may be given for short periods on a case by
case basis.
76.17.
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.
76.18.
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.
76.19.
The arrangement may be terminated at any time by the Team Leader, but the employee
should be given as much notice as practicable.
76.20.
Approval may be given to vary the arrangement rather than terminate it.
General
76.21.
Apart from situations covered by sub-clause 33.2 (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
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77. Public Holidays
77.1.
ATO employees will observe the following public holidays each year:
a)
1 January (New Year's Day) or, if that day falls on a Saturday or Sunday, the following
Monday;
b)
26 January (Australia Day) or, if that day falls on a Saturday or Sunday, the following
Monday;
c)
Good Friday and the following Saturday and Monday;
d)
25 April (Anzac Day);
e)
in each State and Territory, the day observed to celebrate the Queen's birthday;
f)
the day variously called ‘Eight Hour Day’, ‘Labour Day’, or ‘May Day’ as proclaimed by a
State or Territory governments;
g)
25 December (Christmas Day) or, if that day falls on a Saturday or Sunday, 27
December; and
h)
26 December (Boxing Day) or, if that day falls on a Saturday or Sunday, 28 December.
In addition, the next working day following Boxing Day will be observed as if it were a public
holiday.
77.2.
Employees may also observe local public holidays if such holidays are declared under a
State or Territory law and are observed by the community generally in the relevant part of
the State.
Employees in Victoria will observe a full day holiday on the day the Victorian Government
gazettes as the Melbourne Cup holiday.
77.3.
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.
77.4.
Where a State or Territory Government gazettes a substitution for a holiday that is
prescribed in clause 77.1, the declared substitute holiday will be observed by employees in
the relevant state or Territory. In this case, the day listed in clause 77.1 will not be regarded
as a public holiday for those employees.
77.5.
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.
77.6
No payment is made for public holidays occurring during leave without pay. However,
employees on leave without pay either before or after a public holiday (or consecutive public
holidays) and on pay for the working day on the other side of the public holiday are to be
paid for those holidays. For the purposes of this clause the public holidays from Christmas
Day to New Year’s day inclusive are regarded as consecutive. Where an employee is on
half pay on one side of the public holiday and is on full pay on the other side of the public
holiday the higher rate will apply for the public holiday.
78. Christmas Closedown
78.1.
ATO will close down its operations from 12 noon on the last working day before Christmas,
with resumption on the first working day after New Year’s Day.
78.2.
Employees will be paid for the two and a half working days between 12 noon on the last
working day before Christmas and New Year’s Day as if the office was not closed down.
Where the Commissioner directs an employee to work during their regular hours on those
two and a half days 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.
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Where the Commissioner directs an employee to work on those two and a half days the
minimum payment provisions in sub-clauses 47.23 – 47.28 apply.
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Leave
79. General Leave Provisions
Applications for Leave
79.1
Employees are required to apply for leave. In all cases of planned leave such application
should be forwarded to the employee’s Team Leader. The employee must ensure that the
leave has been approved before that leave is taken.
79.2
Where on a particular day an employee wants to utilise unplanned leave, they are required
to notify their Team Leader 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.
79.3
In all cases of unplanned leave applications must be forwarded to the employee’s Team
Leader as soon as practicable after returning to work.
Portability of Accrued Leave Entitlements
79.4
The ATO will recognise the accrued annual leave and sick/personal leave (however
described) entitlements of employees commencing in the ATO on movement from another
APS Agency, the ACT Government or the Commonwealth Parliamentary Service. Apart from
any special arrangements associated with Machinery of Government transfers, further
accruals and/or grants of leave will be in accordance with the provisions of this Agreement.
79.5
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.
80. Annual Leave
Accrual
80.1
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.
80.2
Annual leave will be credited pro rata on the first day of each month. Unused credits will
accumulate.
80.3
Credits will be expressed as the total number of hours and minutes of leave available and
leave will be debited as it is taken.
80.4
Leave credits will be reduced on a pro rata basis, for the total LWOP taken, if more than 30
calendar days LWOP not to count as service was taken in the calendar year.
Salary during annual leave
80.5
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
80.6
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.
80.7
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
80.8
The parties to this Agreement recognise the benefits of employees taking regular annual
leave.
80.9
Sub clauses 80.9.1 and 80.9.2 will only apply to 28 February 2010.
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80.9.1
An employee may be directed to take annual leave where they have annual leave that has
accrued for three years or more.
80.9.2
Where an employee is directed to take annual leave the amount they will be directed to take
will be:
80.10
a)
One sixth of their annual leave credit where they have annual leave that has accrued for
three years.
b)
Up to one quarter of their annual leave credit at a time where they have annual leave
that has accrued for more than three years.
Sub clauses 80.10.1 and 80.10.2 apply from 1 March 2010.
80.10.1 An employee may be directed to take annual leave where they have annual leave that has
accrued for two years and six months or more.
80.10.2 Where an employee is directed to take annual leave under sub clause 80.10.1 the amount
they will be directed to take will be one fifth of their annual leave credit.
Payment for unused leave on separation or in the event of death
80.11
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.
80.12
If an employee dies, the payment for unused annual leave is to be made to the employee's
estate or legal personal representative.
80.13
Payment will be calculated on the salary received on the day of separation or death.
Short term absences
80.14
Employees are encouraged to use flex leave to take time off work for periods of one day or
less.
Cashing out of annual leave
80.15
An employee may choose to cash out one week of annual leave credit subject to the
following:
i) the employee must apply to cash out annual leave in writing;
ii) the employee can only cash out annual leave once in any twelve month period;
iii) at the time that the cash out occurs the employee must take at least one week of annual
leave;
iv) 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.
81. Purchased Leave Scheme
81.1
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.
81.2
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.
81.3
Purchased Leave will count as service for all purposes.
81.4
Approval of applications to utilise Purchased Leave will be subject to operational
requirements.
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81.5
Once a period of Purchased Leave has been approved, it will not be rescinded by the ATO
unless exceptional circumstances arise.
81.6
The minimum period of Purchased Leave that can be taken will be one day.
81.7
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.
81.8
An employee who ceases employment with the ATO for any reason will receive payment in
lieu of any unused purchased leave credits.
82. Long Service Leave
82.1
Long Service Leave is available to employees in accordance with the Long Service Leave
(Commonwealth Employees) Act 1976.
82.2
The minimum period of Long Service Leave which may be granted (except as a
consequence of sub-clause 84.33) is seven calendar days.
82.3
A period of Long Service Leave cannot be broken by other periods of leave, including flex
leave.
82.4
Long service leave accrual will be deferred by the whole period of LWOP if more than 30
calendar days LWOP not to count as service has been taken in a calendar year.
82A Sabbatical Leave
82A.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.
82A.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.
82A.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.
82A.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.
82A.5
Sabbatical leave does not count as service for any purpose.
83. Expenses on cancellation of leave
83.1.
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.
84. Personal Leave
84.1.
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
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70
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
84.2
Employees will get an entitlement to 124 hours and 57 minutes Personal Leave on full pay
on the date of their engagement.
84.3
Employees will accrue an additional entitlement of 124 hours and 57 minutes Personal
Leave on full pay on each anniversary of their engagement.
84.4
Any leave credits accrued after the commencement of this Agreement not used in a year will
accumulate as additional entitlements accrue.
Any leave credits accrued on the accrual date prior to this agreement, which are not used,
will accumulate as additional entitlements accrue on the next accrual date, up to a maximum
of 110 hours and 15 minutes.
84.5
The accrual date will be deferred by the whole period of LWOP if more than 30 calendar
days LWOP not to count as service has been taken since the employee's last accrual date.
Part Time Employees
84.6
Leave accrued will be pro rata, based on the specified hours of the employee at the Personal
Leave accrual date.
Maximum Period of Personal Leave Without Documentation
84.7
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 Personal Leave accrual date.
84.8
Personal Leave may only be approved for a maximum of 3 consecutive working days if an
employee is unable to provide satisfactory documentation.
Maximum Period of Personal Leave - Carer’s
84.9
The maximum continuous period of paid Personal Leave - Carer’s is two weeks unless the
employee has accessed ten days of Personal Leave – Carer’s in the employee’s Personal
Leave year.
84.10
If the employee has accessed ten days of Personal Leave – Carer’s in the employee’s
Personal leave year the maximum continuous period of paid leave on a single occasion
should not exceed one week but a Team Leader may, having regard to all the circumstances
of a case, approve up to two weeks.
Unpaid Personal Leave – Sick
84.11
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
84.12
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
84.13
Where an employee has exhausted paid Personal Leave credits, is not entitled to paid
Personal Leave – Carer’s or where the Team Leader has determined that it is not
appropriate to grant paid Personal Leave – Carer’s, the employee may be granted unpaid
Personal Leave – Carer’s.
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84.14
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.
84.15
An employee may request less than 2 days unpaid Personal Leave – Carer’s purposes on
each of the occasions referred to in sub clause 84.14.
84.16
A Team Leader 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”.
84.17
An employee is entitled to unpaid Personal Leave – Carer’s only if the employee complies
with the notice and documentation requirements in this clause.
.
Leave to count as service
84.18
Paid Personal Leave will count as service for all purposes.
84.19
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.
84.20
Personal Leave – carer’s without pay will count as service to a maximum of 30 calendar
days each year.
Documentation – Personal Leave – Sick
84.21
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).
84.22
The employee must provide the required document to Team Leader as soon as reasonably
practicable (which may be at a time before or after the Personal Leave - Sick has started).
84.23
The required document must include a statement to the effect that:
a)
b)
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
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
84.24
In addition to the provisions of sub-clauses 84.7- 84.9 and 84.21 - 84.23, 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
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b)
the absence is for two consecutive days or less.
84.25
The statement of fact will be valid for the period stated therein up to a maximum of 12
months.
84.26
Leave under this sub-clause may be approved up to a total of one week in a Personal Leave
year.
84.27
The employee’s team leader may require separate certification for any absence provided
that prior notice is given to the employee.
Documentation – Personal Leave – Carer’s
84.28
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
84.29
Part day absences on Personal Leave are allowed.
Flexibility
84.30
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
84.31
Service in the ATO, another APS agency, the ACT Government or the Commonwealth
Parliamentary Service shall be recognised as prior service for the purpose of Personal Leave
accrual, provided any break in service does not exceed two months.
Reduced accrual of Personal Leave credits
84.32
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
84.33
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 for one day or more while on Annual leave, Purchased
Leave, Long Service Leave or flex leave.
Public Holidays
84.34
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.
84.35
An employee who is unfit for work for a period of at least one week may be granted Annual
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73
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.
Team Leaders 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
84.36
Leave for sick or caring purposes cannot be approved under miscellaneous leave provisions
Discretionary Grant of Personal Leave for Compassionate Purposes
84.37
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.
85. Compassionate Leave
Compassionate Leave
85.1.
An employee may be granted Compassionate Leave for the purposes of spending time with
a person who:
a)
is a member of the employee’s immediate family or a member of the employee’s
household; and
b)
has a personal illness, or injury, that poses a serious threat to their life.
Documentation – Compassionate Leave
85.2
To be eligible for Compassionate Leave the employee should provide a medical certificate or
statement from the medical 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 Team Leader 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 Team Leader may require the employee to
provide a statutory declaration that the leave meets the requirements for compassionate
leave.
Maximum Period of Paid Compassionate Leave
85.3
The maximum continuous period of paid Compassionate Leave 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 Team Leader agrees,
for each occasion (a permissible occasion) when a member of the employee’s immediate
family or a member of the employee’s household:
85.4
i)
contracts or develops a personal illness that poses a serious threat to their life;
or
ii)
sustains a personal injury that poses a serious threat to their life.
The employee may commence compassionate leave for each permissible occasion leave at
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74
any time while the illness or injury persists.
86. Bereavement Leave
86.1.
Team Leaders may approve up to 3 days paid leave for an employee on the occasion of the
death of a person with whom the employee had a close personal relationship.
Bereavement on Annual Leave, Purchased Leave and Long Service Leave
86.2.
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.
Documentation
86.3.
An employee will only have to provide appropriate documentation if requested.
87. War Service Sick Leave
87.1.
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.
87.2.
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.
87.3.
Unused annual credits accumulate, subject to a maximum credit balance of 9 weeks.
87.4.
Leave may not be granted from the annual credits until the special credit is exhausted.
88. Ceremonial Leave
88.1.
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 ceremonial purposes.
88.2.
Ceremonial leave is in addition to Bereavement Leave.
88.3.
Ceremonial leave granted counts as service for all purposes.
89. Maternity and Maternal Leave
89.1.
Maternity Leave will continue to be available to employees in accordance with the provisions
of the Maternity Leave (Commonwealth Employees) Act 1973.
89.2.
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.
89.3.
The Maternity Leave Act provides for 12 weeks paid leave to eligible employees. Any
arrangement to spread the payment for this leave under clause 89.2, beyond the initial 12
weeks' period specified by the Maternity Leave Act, will not increase the period that counts
for service beyond 12 weeks.
89.4.
This administrative arrangement does not extend the total period of paid and unpaid
maternity leave available under the Maternity Leave (Commonwealth Employees) Act 1973.
89.5
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.
89.6
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
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1973.
90. Parental Leave
90.1.
An employee who is not entitled to paid Maternity Leave or paid Adoption Leave is entitled to
two weeks of paid Parental Leave on the occasion of the birth of their child (or their partner’s
child) or on the adoption 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.
90.2.
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. 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.
90.3
In addition to the leave available under sub clause 90.2, the primary care giver of the child is
entitled to leave without pay to care for the child until the child is two years old.
90.4.
Leave without pay under this clause does not count as service for any purpose.
91. Adoption Leave
91.1.
Subject to the provisions of this clause, an employee who adopts a child is entitled to ten
weeks of paid leave.
91.2.
To be eligible for this leave, employees must have at least 12 months of continuous APS
service and be the primary care giver of the child. Where both parents are eligible
employees in the ATO they may share the ten weeks for the period that they are the primary
care giver.
91.3.
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.
91.4.
The adoptive child can not have lived with the employee for a period of six months or more.
The adoptive 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.
92. Jury Service
92.1.
Employees who are required by a court to act as a juror will be released from duty for the
period required, without the need to formally apply for leave.
92.2.
The employee will be required to advise their Team Leader in advance and provide proof of
the need for their attendance.
92.3.
Subject to sub-clause 92.4 this will be paid leave.
92.4.
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.
93. Witness Leave
93.1.
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.
94. Workplace Relations Training Leave
94.1.
An employee can have up to 3 days paid leave each year for training in workplace relations
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76
provided:
a)
the release of an employee is subject to operational requirements
b)
the training will assist the employee to carry out a role recognised under this Agreement
c)
all costs will be borne by the employee.
95. Blood Donor and Vaccination Leave
95.1.
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.
96. Miscellaneous Leave
96.1.
Miscellaneous Leave is leave which is not covered under any specific leave arrangement.
96.2.
Leave may be granted for any purpose that is in the interests of the ATO.
96.3.
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.
96.4.
Employees must be given a written notice of the decision to grant, or refuse to grant, leave.
96.5.
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.
96.6.
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.
96.7.
There are guidelines on the granting of miscellaneous leave (including Defence Leave for
Reservists and Community Volunteer Leave). Employees and their representatives will be
consulted about any changes to the guidelines.
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Section E - Employment
Workforce Planning and Adjustment
97. Permanent Relocation of Employees between Offices
Intra-city Transfers
97.1
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.
97.2
To the fullest extent practicable the movement of employees will be on a voluntary basis.
97.3
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)
b)
c)
d)
e)
f)
g)
h)
97.4
Personal circumstances such as caring responsibilities
Medical issues
Issues arising from a spouse’s employment
Reasonable travel time
Additional costs or financial commitments
Education/training commitments
Problems in a prior location
Childcare arrangements
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.
97.5
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 - $944(and $975 from the first payday after
commencement of this Agreement and $1007 from 8/7/2010)
b)
for employees at or above the APS 4 level - $628 (and $648 from the first payday after
commencement of this Agreement and $669 from 8/7/2010).
For the purpose of this clause the employee’s level is their actual classification level at the
date of the move.
97.6.
Team Leaders may allow employees up to 3 days leave where this is necessary to arrange
personal matters associated with the move.
97.7.
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 97.5 and 97.6 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
97.6
There will be no compulsory moves between cities. In this context, cities means the greater
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78
metropolitan area.
98. Assignment of duties
98.1.
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.
98.2
Employees do not have to carry out duties which are a threat to a safe and healthy work
environment.
99. Workforce Plan and Flexibility
Workforce Planning
99.1
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.
99.2
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.
99.3
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.
99.4
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, 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.
99.5
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
99.6
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.
99.7
In the cases outlined in clause 99.6 the ATO will continue to pay employees according to
their existing classification and pay excess travel time and fares where appropriate.
99.7
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
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79
b) reassignment of duties at level; or
c) the use of non-ongoing employees.
Employee Initiated Mobility
99.8
In order to facilitate personal development and career path options, the ATO will put a
process in place by 31 December 2009 for employees to indicate their willingness to move to
another job in the ATO.
100. Benefit Periods
100.1.
Where clauses 101 to 104 refer to an employee receiving a benefit or entitlement for a
period of either 7 or 13 months, 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.
101. Employees whose services cannot be effectively used
General
101.1 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.
101.2 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 103 must be
used.
The Process
101.3 If clause 101.1 applies to an employee their Director will advise the employee that it is
considered their services can no longer be effectively utilised.
101.4 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.
101.5 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 100.
b) if an employee is redeployed within the same city they are eligible for any relocation
assistance applicable under clause 97.
101.6 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.
101.7 If an employee has been notified under clause 101.6 they will be provided with
information as set out in Step 4.1 of clause 104.4.
101.8 Once the employee has been provided with the information as set out in Step 4.2 of
clause 104.4, 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.
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80
101.9 Follow on action for individual employees may commence inside the two week period,
with the agreement of the employee.
101.10 An employee who accepts the offer of voluntary redundancy will be given a notice of
termination and will be paid a redundancy payment as if they were an excess
employee under Clause 104.
101.11 If an employee declines the offer of voluntary redundancy, they cannot be made any
further offer of voluntary redundancy later in the process under this clause.
101.12 If an employee declines the offer, the ATO will provide the employee with assistance to
try to find opportunities to redeploy the employee to another agency. This will include
using any APS wide placement service.
101.13 If a suitable job cannot be found within the ATO or another agency within three months,
the ATO will give:
a) written notice of involuntary termination of their employment as if an excess
employee; 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
101.14 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
101.15 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 104.14 to 104.16.
Support for Employees
101.16 As appropriate, employees will have access to the support that is available to excess
employees under sub-clauses 104.5, 104.6 and 104.7.
102. Excess Employees
102.1
This clause only applies to ongoing employees who are no longer on probation.
When is an Employee Excess?
102.2.
An employee becomes excess for either of the following reasons:
a)
b)
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.
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.
103. Preventing excess employee situations
Consultation with employees and their Representatives
103.1 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
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81
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
103.2 This clause only applies to ongoing employees who are no longer on probation.
a) As far as practicable, the ATO will prevent excess employee situations through the
measures set out in sub-clause 103.3 and
b) In preventing or minimising excess employee situations, it is the ATO’s intention to
use an employee retraining/redeployment approach with the aim of achieving the result
that employees prepared to acquire new capabilities within an appropriate time can
reasonably expect to be employed by the ATO.
Measures for Preventing Excess Employee Situations
103.3 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 103.5 and 103.6), 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.
103.4 Where a sub plan has undertaken the measures in clause 103.3 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.
103.5 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
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82
employee from the group of potentially excess employees.
Factors to be Considered in All Redeployments
103.6 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 (eg 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.
103.7 An employee who is redeployed to another Office in the same city will be eligible for the
relocation provisions under clause 97.
103.8 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.
104. Redundancy Provisions
Application
Where Measures under Clause 103 Do Not Resolve The Situation
104.1 This clause only applies to ongoing employees who are no longer on probation.
If, despite relevant steps having been taken under Clause 103, an excess employee
situation is likely to arise, the six steps set out in this clause will be taken.
104.2 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.
104.3 Where less than 15 employees are considered to be excess the following steps will
apply.
104.4 The six steps are:
Step 1
Affected employees and their representatives will be informed, and they 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.
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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 ‘selfhelp’ 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; and
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
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relevant information in writing to the employee.
2. Once the employee has been provided with the information as set out in a), b) and c) (i)
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. If the employee does not respond to the
ATO in that time they will be deemed to have declined the offer. With the agreement of the
employee, follow on action may commence inside the two week period.
3. If a formal offer of voluntary redundancy has been declined at this Step, the ATO will not
make a further offer of a voluntary redundancy to the employee at later steps in the process.
4. Employees who accept the formal offer of voluntary redundancy will be given notice of
termination and will be paid a voluntary redundancy severance benefit.
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.
Step 6
1. Employees who cannot be placed in a suitable job within three months of declining an offer
of voluntary redundancy, will be:
a) advised that, because sufficient work is expected to remain available, it is intended to retain
their services for a total period of 7 or 13 months, 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. However, if sufficient
work does not continue to be available for the full period, they may be given notice of
termination or reduction at some later date during the retention period; or
b) given written notice of involuntary termination of their employment; or
c) by agreement between the ATO and the employee, given written notice of involuntary
termination of their employment; or
d) 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.
2. Where the ATO and the employee agree, the three month period may be reduced.
Support for Excess Employees
104.5 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.
104.6 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 using any APS wide
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placement service; 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.
104.7 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
104.8 If an employee is reduced in 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.
Notice Period
104.9 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
104.10
104.11
104.12
104.13
Voluntary Redundancy Benefit
Subject to this clause, employees who accept an offer of voluntary redundancy are
entitled to be paid an amount equal to two weeks' salary for each completed year of
service that is regarded as being continuous with their current service in the ATO, plus
pro rata payment for completed months of service since the last completed year of
service. Attachment C sets out certain conditions relating to service for redundancy
benefit purposes.
The minimum sum payable will be an amount equal to 4 weeks' salary and the
maximum payable will be equal to 48 weeks' salary.
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.
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
104.14 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.
104.15 Such employees will receive payment in lieu of accrued annual leave, purchased leave
and long service 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.
104.16 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
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104.17 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.
105. Termination of Employment
105.1
This clause only applies to ongoing employees who are no longer on probation.
Review Rights
105.2
The following provisions apply to review rights in relation to action under taken clause 101,
104 and 108
105.3
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 Agency Head 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 Agency
Head for determining whether an employee has breached the Code of Conduct under
section 15 of the Public Service Act 1999.
105.4
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
108.14 to 108.18 inclusive.
Date of Effect
105.5
105.6
105.7.
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.
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.
Where an excess employee is terminated, the notice of termination shall take effect on the
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later of:
105.8.
105.9.
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.
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.
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.
105.10. 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.
106. Resignation
Ongoing Employees
106.4.
An ongoing employee may resign his or her employment by giving the Commissioner at least
14 days notice. If such notice is not given the Commissioner may deduct an amount in lieu
from any final monies owing.
106.5.
The Commissioner has the discretion to agree to a shorter period of notice or waive the
requirement to give notice.
106.6.
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.
Under Performance
107. Performance Counselling
107.1.
Where a Team Leader 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 Team Leader 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 107.2.
107.2.
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 Team Leader’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.
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107.3
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.
107.4.
Where action under 107.1 and 107.2 does not lead to an acceptable improvement in
performance, unsatisfactory performance procedures should take place.
107.5
Where in the past six months an employee has had action taken in relation to 107.2 and the
Team Leader forms the opinion that the employee is again at risk of falling below the general
standard expected for a classification level (or the specific requirements for a particular job),
the Team Leader will again discuss their concerns with the employee before taking action
under this clause or clause 108.
107.6
Where as a result of clause 107.4 or 107.5 it is proposed to use the procedures in clause
108, the employee should also be counselled as to the likely consequences if the employee
does not reach the required standard.
108. Unsatisfactory Performance Procedures
Preamble
108.1
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 Team Leaders 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
108.2.
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
108.3.
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 107.2.
108.4.
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.
108.5.
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 Team Leader'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.
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108.6.
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
108.7.
The Team Leader 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
reports, including any employee comments, will be provided to the Director as they are
produced.
108.8.
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.
108.9.
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.
108.10. The period of review determined in sub clause 108.6 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
108.11. If performance has improved to the required standard, no further action will be taken.
Action if Performance Still Unsatisfactory
108.12. 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.
108.13. 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
108.14. Assignments to other duties shall be processed in accordance with s.25 of the Public Service
Act 1999.
Reduction in Classification
108.15. 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
108.16. 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
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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
108.19, 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 AIRC under Step 3 of clause 136.8.
108.17. 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.
108.18. If no request for review is lodged within the times outlined in sub-clause 108.16, a notice of
reduction in salary or classification takes effect after one month.
108.19. Decisions about reduction in salary or classification are not subject to the disputes
avoidance/ settlement provisions of Clause 136.
108.20. Before deciding to terminate the employment of an employee, the Director is to ensure that
correct procedures have been followed.
Review of Employment Actions
108.21. The process for reviewing work performance will not be delayed by lodgement of a review of
employment action.
108.22. Review of employment actions should be lodged and dealt with expeditiously at the
appropriate step in the process.
108.23. Any review of employment actions not resolved by the end of the process will be dealt with
as per sub-clauses 108.15 to 108.19.
Employee Request for Termination
108.23. 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
109. Automated Employee Monitoring
Principles
109.1.
Automatic work measurement data may be captured and used.
109.2.
Employees will be advised if new technology can monitor individual performance.
109.3.
Employees will be informed where individual work performance data will be collected.
109.4.
Employees will be informed of the use individual work performance data will be put to.
109.5.
Such data will not be the sole or primary source of performance assessment.
109.6.
Individuals may access information about their own or team level work performance.
109.7.
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
109.8.
Access to and use of data on individual employees must be consistent with privacy laws.
109.9.
Performance information that is freely accessible will not identify specific employees;
109.10. 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.
109.11. 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
110. ATO Approach
110.1
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, where they choose, their nominated
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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Classification and Remuneration System
111. Consultation with Employees – Classification and Remuneration Matters
111.1.
Any change to classification and remuneration arrangements would be introduced by way of
a formal variation to this Agreement in accordance with the Workplace Relations Act 1996.
112. ATO Classification Arrangement
Classification
Cadet APS
Graduate APS
APS Level 1
APS Level 2
APS Level 3
APS Level 4
APS Level 5
APS Level 6
Executive Level 1
Executive Level 2
112.2 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.
112.3. 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 below
Executive Level 2, 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 17 to 19 of this Agreement.
113. Recruitment and Selection
113.1.
The ATO will consult with employees and their representatives in relation to any reviews or
significant changes to its recruitment and selection policy.
Workplace Environment
114. Code of Conduct
114.1.
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.
114.2
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 Team Leaders 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.
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114.3
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.
115. Anti-Discrimination
115.1.
All employees are entitled to be treated fairly and equitably.
115.2.
All employees are entitled to be provided with a work environment and conditions of
employment that are free from discrimination and harassment.
115.3.
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.
115.4.
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.
115.5.
Nothing in this clause affects:
115.6.
a)
treatment exempted under Commonwealth anti-discrimination legislation;
b)
payment of junior rates of pay;
c)
a Team Leader’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 Workplace Relations Act 1996.
Team Leaders 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.
116. Workplace Diversity
116.1.
The principles of fairness, equity and workplace diversity are integral to sound people
management.
116.2.
A Workplace Diversity Program, established in consultation with employees, aims to
develop, within the corporate culture, an emphasis on leadership, ethics, affirming and
valuing employees, and helping to balance work and family responsibilities.
116.3.
The Workplace Diversity Program builds on previous EEO Programs and continues to
support the application of anti-discrimination and equity legislation requirements in the ATO.
116.4.
Aboriginal people and Torres Strait Islanders, people with disabilities, people from a nonEnglish speaking background and women will be encouraged to apply for all types of
positions at all levels of the ATO.
116.5
The ATO is committed to ensuring age equitable employment, promotion, retention and
training for mature aged workers. To support the retention of matured aged workers, the
ATO will support a range of work / life balance arrangements
117. Occupational Health and Safety (OH&S)
117.1.
All reasonable steps will be taken to provide employees with a healthy and safe workplace.
118. Accommodation
118.1
The ATO is committed to providing high quality accommodation for its workforce which is
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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
118.2
The ATO will continue to make more effective use of space, greater use of flexible work
arrangements and rationalise accommodation holdings.
118.3
Where new accommodation is to be designed or existing accommodation modified, affected
employees and, where they choose, their representatives, will be consulted.
118.4
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.
119. Disruption due to Building Activity
119.1.
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’.
119.2.
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.
119.3.
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.
119.4.
Where employees are temporarily relocated, excess travelling time and fares will apply.
119.5.
In situations where ‘disruptions’ are unavoidable at a particular location, the Commissioner
and the affected employees and, where they choose, their representatives will negotiate an
appropriate disability allowance. The Disputes Avoidance and Settlement Procedures will
apply if agreement cannot be reached.
119.6
"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.
120. Procedures for Air-Conditioned Workplaces
120.1.
Site Safety Forums will be provided with advice on a quarterly basis on the testing and
maintenance of air conditioning systems. This advice will be in the form of a report from the
Building Manager and will detail that the regular program of testing and maintenance has
been carried out in accordance with the Australian Standards
120.2.
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.
120.3.
Health and safety representatives will, upon request, be provided with information regarding
the workplace indoor air temperature and humidity within a reasonable time.
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Section F - Skilling & Development
121. Performance system
Intent/Purpose
121.1 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.
121.2 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.
121.3 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) have 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) identify planned outcomes/outputs, and record in their PDAs employees’ agreed
contributions to delivering team outcomes
d) identify employees’ learning and development needs and how they will be met, and
e) identify mutual expectations and roles in contributing to a relationship where
feedback occurs as part of ongoing activities
121.4 Employees will receive regular feedback from their Team Leaders/directors. There will
be both formal and informal feedback, it will be provided regularly by the Team Leader
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
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in addition to the Team Leader’s observations to ensure balance and objectivity;
d) clarify mutual expectations as necessary and clarify performance issues as soon as
practicable after they arise.
The ATO does not intend to require all teams to complete multi sourced feedback.
121.5 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
121.6 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.
122. Capability Development
Capability Development - intentions
122.1 The ATO and its employees commit to maintaining and developing individual and
organisational capability, acknowledging mutual responsibility for learning and
development.
122.2 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 Team Leader that identifies
agreed learning and development needs, how and when they will be addressed and
how the learning outcomes will be measured.
122.3 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.
122.4 As part of the commitment in clauses 121 and 122.2 to 122.3, 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 Team Leaders 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.
122.5 As part of the commitment in clauses 121 and 122.1 employees will:
a) develop a Learning and Development Plan as part of their Performance and
Development Agreement with their Team Leader to address gaps in capabilities;
b) keep their capabilities for their current job up to date;
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c) undertake identified learning and development activities in keeping with corporate
priorities, as agreed with or directed by their Team Leader, 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 Team Leader.
122.6 Neither formal nor informal capability assessment will be used for:
a)
an underperformance process for the purposes of clauses 107 and 108;
or
b)
disciplinary, redundancy or pay review processes.
123. How to identify individual learning and development needs
How to identify individual learning and development needs.
123.1 Learning and Development needs will be discussed and agreed with the Team Leader
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
Team Leader within the context of the employee’s career aspirations and the ATO’s
future business directions, organisational priorities and operational requirements.
123.2 Team Leaders and employees should routinely assess capability development
requirements informally within the Learning and Development component of the
Performance Agreement.
123.3 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.
123.4 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.
123.5 The ATO will record information about the required capabilities for individual jobs and
all assessments of individual capability. Employees, their Team Leaders and their
managers 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.
123.6 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, team leader discussion of the selfassessment, team leader/advisor/coach or work place assessor observations,
feedback from client/team members/peers, and learning and development outcomes
from an agreed learning event.
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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.
123.7 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 125.
123.8 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
123.9 Where an employee is dissatisfied or disagrees with the results of a formal or informal
capability assessment they may supply further evidence and request re-assessment or
request an independent review of the assessment results.
123.10 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.
124. How learning and development needs will be met.
124.1 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.
124.2 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.
124.3 Where an employee has been unable to successfully complete a formal assessment
process ( eg 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 Team Leader 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 (eg 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
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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 125.8 and 125.9 will apply to
development programs that are part of the ATO’s suite of
Advancement Development Programs.
124.4 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.
125. Advancement Development Programs
125.1
The building of individual and organisational capability may be addressed through
the use of Advancement Development Programs (ADP) that utilise the ATO
development broadband.
125.2
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.
125.3
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.
125.4
The ATO Development Broadband will be used for those employees required to
undertake a mandatory development program and whose progression to the exitlevel classification is subject to their successful completion of an ADP.
125.5
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.
125.6
The ATO Development Broadband will span the APS 1 to APS 6 classification levels.
125.7
125.8
The classifications within each advancement program will differ to reflect the
capabilities each program is designed to develop.
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.
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125.9
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.
125.10 The salary level for employees in an ATO Development Broadband will be
determined in accordance with clauses 10,17, 18, 19 and 20 of this Agreement.
125.11 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).
125.12 Participants on ADPs are required to work in placements in business areas on terms
set out in the ADP requirements.
Graduate and Cadet Development Broadband
125.13 A Development Broadband will be used for the Graduate Program and the Cadet
Program. This broadband will comprise the APS 3 and APS 4 levels. An employee in
the Development Broadband may advance between the APS 3 and APS 4
classifications contained within the broadband by receiving an, at least, satisfactory
performance rating and by meeting the conditions required by the Commissioner for
proceeding beyond the barrier within the broadband. The formal APS classification of
an employee advancing, transferring or being promoted to the broadband will be the
lowest classification included in the broadband which has a maximum salary equal to
or above the salary of the employee.
125.14 Any employee engaged or reassigned as Graduate APS or Cadet APS who has
successfully completed their training will be advanced or transferred to APS Level 3
that is part of the APS Level 3 – APS Level 4 broadband - the Development
Broadband.
126. Continuing Professional Development
Continuing Professional Development
126.1 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
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126.2 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.
126.3 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
126.4 This will be recognised by:
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.
126.5 Clauses 126.3 and 126.4 will apply to selection for higher duties or promotion or
assignment to other duties at level.
126.6 Employees will be advised if their current job will be affected in terms of requiring
formal qualifications.
126.7 If the ATO is considering the introduction of any new formal qualifications, employees
and their representatives will be consulted.
126.8 There is a continuing expectation that people in particular jobs should possess and
apply formal accreditation or qualifications eg Fraud positions.
127. Career Development
127.1 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 Team Leaders will discuss and agree on how capabilities can be
obtained as part of the development of their learning and development plan.
127.2 An employee may be seconded to another organisation for a fixed term to enable the
employee to obtain relevant capabilities.
Any secondment 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
127.3 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;
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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.
127.4 Unless approval is given for the leave to be with full pay or a proportion of full pay, the
leave will be without pay.
127.5 Leave with pay or with a proportion of pay counts as service for all purposes.
127.6 Leave without pay counts as service for all purposes other than the accrual of annual
leave.
127.7 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.
127.8 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
127.9 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.
127.10 An employee may only take approved study leave during their regular hours and within
the regular bandwidth.
127.11 Regular part time employees may be granted pro rata leave with pay.
127.12 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
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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.
127.13 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
127.14 The ATO will develop and deliver financial assistance programs for employees to
position and sustain our workforce to meet future needs.
127.15 ATO scholarships may be established to provide high performing employees with time
and financial assistance to undertake/complete relevant qualifications.
127.16 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
127.17 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 Fees for AVO employees
127.18 The AVO undertakes to reimburse annual fees incurred in primary professional
membership (eg Australian Property Institute) for AVO employees below the level of
EL1, if it is a requirement of their job to hold such qualification.
Subject to approval by the relevant manager, employees who have one or more
secondary professional memberships, shall be reimbursed fees to those professional
organisations, where AVO derives a commercial benefit, or they add value to the AVO.
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Section G - Technical & General
128. Name of the Agreement
128.1
This Agreement is called the ATO (General Employees) Agreement 2009.
129. Who Does the Agreement Cover?
129.1
This Agreement covers and is binding on:
Employer
The Commissioner of Taxation
Unions
The Australian Municipal, Administrative, Clerical and Services Union (ASU)
Employees
All employees of the ATO, including the Australian Valuations Office, who are employed
under the Public Service Act 1999 in classifications 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.
130. When Does the Agreement Start and End?
130.1
The Agreement takes effect from the seventh day after notification is given by the Workplace
Authority that the Agreement passes the no disadvantage test, in accordance with the
Workplace Relations Act.
130.2
The nominal expiry date of the Agreement is two years after the date arrived at by clause
130.1.
131. Definitions
131.1
For the purposes of clauses 84-86 “another person” means a person with whom the
employee does not reside and for whom the employee has caring responsibilities.
“AIRC” means the Australian Industrial Relations Commission.
“APS” means the Australian Public Service.
“ASO” means Administrative Service Officer.
“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 Team Leader reports or an EL2 to
whom an employee reports.
“Eligible salary” for the purposes of Sabbatical Leave in clause 82A means salary, excluding
allowances (except higher duties allowance) before adjustments for salary packaging or
purchased leave.
“Emergency wardens’ means chief wardens, floor wardens and wardens of the Emergency
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Control Organisation.
“Employment” means the current period of engagement with the APS.
“FMA Act” means Financial Management and Accountability Act.
“HDA” means higher duties allowance.
“Household” is defined as the residence in which the employee normally resides;
“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 lives with the employee on
a genuine domestic basis although not legally married to the employee. This
includes same sex couples.
“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.
"Gross Earnings" means salary and salary related allowances.
“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.
“Organisation of employees” means an organisation of employees registered under the
Workplace Relations Act 1996.
“Overtime salary barrier” means the minimum salary payable at the Executive Level 1
classification level.
“NPM” means National Program Manager.
“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 53.13 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 employees in a workplace to represent the collective views of that employee or
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.
“Team Leader” means the person to whom an employee reports.
“Union” has the same meaning as 'trade union' under the Workplace Relations Act 1996
“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.
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132. Relationship to Other Agreements and Awards
132.1.
This workplace agreement is a comprehensive agreement.
132.2.
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.
133. Safety Net Clause
133.1
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 2006 was inadvertently
displaced; and
ii. that displaced condition was significantly advantageous to employees,
the Commissioner will convene a meeting of the ASU and other unions as determined by
the Commissioner to consult and agree on appropriate remedies.
134. Closed Agreement
134.1.
This agreement exhaustively states the terms and conditions of employment of the
employees covered by this agreement other than terms and conditions applying under a
Commonwealth law.
No further claims may be pursued in respect of terms and conditions of employment, in
relation to the period covered by this Agreement, by a party to the agreement or an
employee whose employment is subject to the agreement, except where consistent with the
terms of this Agreement.
135. Authority of the Commissioner
135.1.
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.
135.2.
This Agreement does not prevent the implementation of Government initiatives and
directions, or Machinery of Government changes.
135.3.
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.
135.4.
Where this Agreement has given a power or authority to a Team Leader 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.
135.5.
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.
135.6
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.
Flexibility Arrangements
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135.7
In recognition of particular skills, capabilities or additional responsibilities, or to meet special
workplace circumstances, operational requirements, market rates or to provide individual
flexibility, the Commissioner may agree to supplement the terms of this Agreement with
payments, benefits or conditions, for an employee, which are above the provisions of this
Agreement.
135.8
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.
135.9
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 Flexibility Agreement may be for a fixed period or only apply when a particular
conditions are met;
d) the Flexibility Agreement must be signed by the Commissioner and the employee
and is enforceable as if it is a term of this Agreement;
e) the ATO will report to the National Consultative Forum on the number of Flexibility
Agreements in operation and the reasons for their operation without compromising
the privacy arrangements above.
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Section H - Disputes
136. Disputes Avoidance and Settlement Procedures
General
136.1
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.
136.2
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
Team Leader, unless it would be inappropriate to do so.
136.3
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.
136.4
Any disputes arising out of the application of a previous certified agreement that are
unresolved at the date of commencement of this Agreement will be progressed under the
dispute resolution procedures in this Agreement.
Where this Clause does not apply
136.5
a)
Review of Actions
Where an employee seeks a review of actions under s.33 of the Public Service Act 1999 in
relation to a matter covered by this Agreement, and does not fail for want of jurisdiction, the
employee will only have a right of referral of the matter to the AIRC under clause 136.8 Step
3 below where the Commissioner of Taxation has not agreed with the recommendations of
the Merit Protection Commissioner.
b)
Non Disputable Clauses
Non disputable clauses are clauses 1, 84.37, 114.1 and 115 – 117.
Continuation of work - Conduct during dispute
136.6
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.
136.7
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
136.8
The following procedure will apply in the event of any disagreement about the application or
interpretation of this Agreement 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.
Step 1
The employee(s) will advise their National Program Manager (NPM) in writing that they are
in dispute about the application of this Agreement. Within 7 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 is “the appropriate level of ATO
management”
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 21 days (or such longer time as agreed) of the
109
conference(s) held under this Step the employee(s) may commence action under Step 2.
If a referral has not been made under Step 2 within 14 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, within 14 days
(or such longer time as agreed) of being advised of the decision under Step 1, may refer the
matter to the First Assistant Commissioner, ATO People and Place (FAC ATOP&P) for
resolution. If the request relates to a decision or action of the FAC ATOP&P the matter will
be sent to the Commissioner for resolution.
To try to resolve the matter, the FAC ATOP&P (or Commissioner, if appropriate) will:
a) within 7 days of receipt of the referral, set up a conference to be held within 21 calendar
days of receipt of the referral and attended by representatives of the FAC ATOP&P (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&P (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 21 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 14 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, within 14 days
(or such longer time as agreed) of being advised of the decision under Step 2, refer the
matter to the AIRC for resolution (a copy of the referral notice is also to be sent to First
Assistant Commissioner ATO People and Place)
If having regard to the nature and urgency of the issue, where 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 the AIRC
Prior to any AIRC 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 the AIRC at least
48 hours prior to the scheduled appearance.
136.9
Referral to the Australian Industrial Relations Commission
Subject to the procedure above, a dispute about the application or interpretation of this
agreement may be referred by any party to the dispute, or where they choose their
representative, to the AIRC for conciliation and, if conciliation is not successful, arbitration.
The parties to the dispute agree:
136.10
a)
that the AIRC may give all such directions and do all such things as it considers
necessary for the just resolution of the dispute except those listed in clause 136.10
below.
b)
to comply with the AIRC’s directions and decisions.
a)
The Commission is not authorised to arbitrate in respect of the following matters:
i)
the policy, strategy, nature, scope, resources or direction of the ATO,
ii)
a direction or reference given by a Minister under the Public Service Act or another
Act,
iii) 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
110
they are consistent with processes and obligations in this Agreement.
b)
136.11
Unless all parties to the dispute agree the Commission does not have the power to
direct other parties be joined to the dispute or authorise the holding of a ballot of
affected employees
If a member of the Commission 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 the Commission hearing or determining a matter
must lodge their objection prior to the commencement of any hearing proceedings (including
direction hearings).
Where the member of the Commission gives hearing directions immediately following
conciliation, a party wishing to object to the member of the Commission who exercised
conciliation powers further determining the matter, must do so within 7 calendar days of the
conclusion of the directions hearing.
136.12
The AIRC 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.
136.13
The AIRC 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 the AIRC 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.
Additional Requirements of the AIRC
136.14
a)
If the AIRC 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 the AIRC 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, the AIRC 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.
111
ATTACHMENTS
ATTACHMENT A
Schedule 1 – ATO General Employees Pay Rates 2009 – 2011
Classification
Graduate APS
Graduate Administrative Assistant
Graduate Administrative Assistant
APS Level 1
APS under 18 years
APS 1 at 18 years
APS 1 at 19 years
APS 1 at 20 years
APS 1 Adult
APS 1
APS 1
APS 1
APS Level 2
APS 2
APS 2
APS 2
APS 2
APS 2
APS Level 3
APS 3
APS 3
APS 3
APS 3
APS Level 4
APS 4
APS 4
APS 4
APS 4
APS Level 5
APS 5
APS 5
APS 5
APS Level 6
APS 6
APS 6
APS 6
APS 6
APS 6
Executive Level 1*
EL1
EL1
EL1
EL1 Transitional pay point
3.25% Pay
Rise Ongoing
from pay day
after start of
Agreement
3.25% Pay
Rise Ongoing
from 8 July
2010
49753
51046
51370
52705
53040
54418
23161
27019
31265
35124
38599
39895
40974
42659
23912
27897
32281
36266
39853
41192
42306
44045
24689
28804
33330
37445
41148
42530
43681
45476
43682
44884
46062
47259
48441
45102
46343
47559
48795
50015
46568
47849
49105
50381
51640
49753
51046
52343
53698
51370
52705
54044
55443
53040
54418
55800
57245
55453
57215
58704
60209
57255
59074
60612
62166
59116
60994
62582
64186
61851
63788
65584
63861
65861
67715
65936
68001
69916
66800
68462
70339
73876
76736
68971
70687
72625
76277
79230
71213
72984
74985
78756
81805
85637
New Pay Point
New Pay Point
92473
88420
92420
96420
95478
91294
95424
99554
98581
Pay rates
at 30 June
2009
* Refer to Attachment A Schedule 4 ‘Executive Level 1 Pay Structure’
112
ATTACHMENT A (cont)
Schedule 1 – ATO General Employees Pay Rates 2009 – 2011 cont.
Pay rates
At 30 June 2009
3.25% Pay
Rise Ongoing
from pay day
after start of
Agreement
3.25% Pay
Rise
Ongoing
from 8th
July 2010
13103
15288
17689
19875
20767
21346
13529
15785
18264
20521
21442
22040
13969
16298
18858
21188
22139
22756
Cadet APS (Whilst Undertaking Practical Training in the Workplace)
Under 18 years of age
23161
23912
At 18 years of age
27019
27897
At 19 years of age
31265
32281
At 20 years of age
35124
36266
Adult
38599
39853
Adult
39895
41192
Adult
40974
42306
Adult
42659
44045
24689
28804
33330
37445
41148
42531
43681
45476
Classification
Cadet APS (Whilst Undertaking Study)
Under 18 years of age
At 18 years of age
At 19 years of age
At 20 years of age
Adult
Adult
APS Level 1
*APS 1 WPT
APS Level 4
Information Technology Officer
Class 1
Information Technology Officer
Class 1
Information Technology Officer
Class 1
Information Technology Officer
Class 1
Information Technology Officer Class
1
Information Technology Officer
Class 1
*Public Affairs Officer Grade 1
*Public Affairs Officer Grade 1
APS Level 5
*Public Affairs Officer Grade 1
*Public Affairs Officer Grade 1
APS Level 6
*Public Affairs Officer Grade 2
*Public Affairs Officer Grade 2
*Public Affairs Officer Grade 2
Executive Level 1
*Public Affairs Officer Grade 3
*Public Affairs Officer Grade 3
*Public Affairs Officer Grade 3
42841
44233
45671
53698
55443
57245
55453
57255
59116
57215
59074
60994
58704
60612
62582
60209
62166
64186
61851
57215
59997
63861
59074
61947
65936
60994
63960
62778
65584
64818
67715
66925
69916
69583
73446
79071
71844
75833
81641
74179
78298
84294
90083
97554
104200
93011
100725
107587
96034
103999
111084
* These pay rates will only apply to those employees who were engaged or promoted to these pay scales on or
before 30 June 2006.
113
ATTACHMENT A (cont)
Schedule 2 – ATO Junior rates percentages
Age of Employee
Percentage of minimum adult salary
Under 18 years
at 18 years
at 19 years
at 20 years
60
70
81
91
Schedule 3 – ATO Trainee rates percentages
Year of Schooling Completed
School Leaver
School Leaver
plus 1 year out of school
plus 2 years
plus 3 years
plus 4 year
plus 5 year or more
Year 10
Year 11
30% (50%)
40% (33%)
45% (25%)
56%
65%
73%
80%
40% (33%)
45% (25%)
56%
65%
73%
80%
80%
Year 12
56%
65%
73%
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.
Schedule 4 – Executive Level 1 Pay Structure
The pay points for EL1 employees on the first payday after commencement of this Agreement will be:
88420
92420
96420
95478 – transitional pay point
Translation to the new rates will be as follows:
Salary level on the day
before the Agreement
commences
First payday after the
Agreement commences
Next salary advancement
Base of EL1 range (85637)
Base of EL1 range (88420)
To transitional pay point one
year after commencing at
EL1 level
Second point/top of EL1
range (92473) for less than
one year
Transitional pay point
(95478)
Top of EL1 pay range one
year after moving to
second/top point
Second point/top of EL1
range (92473) for more than
one year
Top of EL1 range (96420)
No salary advancement
applies.
The transitional pay point will not apply to employees who commence or move to the EL1 pay classification
after the date of commencement of this Agreement, ie those employees will commence at the base of the
range and move to the new second point one year after commencing as an EL1.
114
For the purposes of translation to the new pay structure, references to one year will take account of the salary
advancement provisions, ie it is affected by previous employment at the EL1 level (higher duties and
substantive) and leave without pay not to count as service.
115
ATTACHMENT A (cont)
AVO Salary Rates
AVO salary
30/06/2009
ATO
salary
$21,653
$23,161
$25,262
$27,019
27897
28804
$29,231
$31,265
32281
33330
$32,840
$35,124
36266
37445
$36,088
$38,599
39853
41148
APS 1
APS 1
APS 1
Valuer (VIT)
<18 Yrs
Valuer (VIT) @
18 Yrs
Valuer (VIT)
@19 Yrs
Valuer (VIT) @
20 Yrs
Valuer (VIT)
Adult
N/A
N/A
Valuer (VIT)
3.25% Pay
Rise
Ongoing
from pay
day after
start of
Agreement
23912
$37,278
$38,272
$39,821
$39,895
$40,974
$42,659
41192
42306
44045
42530
43681
45476
APS 2
APS 2
APS 2
APS 2
APS 2
N/A
N/A
Valuer (VIT)
N/A
N/A
$40,761
$41,865
$42,949
$44,049
$44,776
$43,682
$44,884
$46,062
$47,259
$48,441
45102
46343
47559
48795
50015
46568
47849
49105
50381
51640
APS 3
APS 3
APS 3
APS 3
N/A
Valuer (VIT)
N/A
Valuer (VIT)
$46,365
$47,532
$48,723
$49,969
$49,753
$51,046
$52,343
$53,698
51370
52705
54044
55443
53040
54418
55800
57245
APS 4/ITO 1
Valuer (VIT)
$51,582
APS 4/ITO 1
N/A
$53,204
APS 4/ITO 1
Valuer (VIT)
$54,572
* Viva Voce Barrier (Valuer only)
APS 4/ITO 1
N/A
$55,954
APS 5
Valuer
$57,464
APS 5
Valuer
$59,245
APS 5
N/A
$60,897
$55,453
$57,215
$58,704
57255
59074
60612
59116
60994
62582
$60,209
$61,851
$63,788
$65,584
62166
63861
65861
67715
64186
65936
68001
69916
APS 6/ITO 2
APS 6/ITO 2
APS 6/ITO 2
$66,800
$68,462
$70,339
68971
70687
72625
71213
72984
74985
$73,876
$76,736
76277
79230
78756
81805
88420
92420
96420
91294
95424
99554
APS Salaries
(Non Valuer)
Classification
APS Salaries
(Valuer)
Classification
APS 1 < 18 Yrs
APS 1 @ 18 Yrs
APS 1 @ 19 Yrs
APS 1 @ 20 Yrs
APS 1
Valuer
$62,016
N/A
$63,545
Valuer
$65,268
* Skills Barrier (Valuer only)
APS 6/ITO 2
Valuer
$68,519
APS 6/ITO 2
Valuer
$71,149
EL 1
EL 1
EL 1
$79,484
$82,423
$85,860
3.25% Pay
Rise
Ongoing
from 8th
July 2010
24690
* Progression through the Viva Voce Barrier and the Skills Barrier is subject to the AVO accelerated
advancement guidelines.
116
ATTACHMENT B
ATO Agreements 2009 Corporate Outcome Measures
Measure
Revenue collections
Target 2009-10
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
117
ATO Agreements 2009 Service standards
Service standard
Registrations
Registrations - Commissioner of Taxation
Registrations - Australian Business Register
Lodgments
Electronic tax returns - individuals
Electronic tax returns - taxable non-individuals
Paper tax returns - individuals
Paper tax returns - taxable non individuals
Paper credit activity statements
Electronic credit activity statements
Electronic debit activity statements
Paper debit activity statements
Refunds and payments
Refund of overpaid tax
Superannuation holding accounts special account payment request
Excise fuel schemes claims
Enquiries
Automated email response
Inbound correspondence
Private written advice
Telephone general enquiries
Tax practitioners’ premium telephone service enquiries
Visit general enquiry service
Amendments and objections
Electronic amendments
Paper amendments
Review of private written advice
Review other than of private written advice
Audits
Audits and reviews finalised
Errors
Clerical and administrative errors
Complaints
Complaints – initial contact
Complaints – resolution
2009
2009
Agency
Agency
Agreements Agreements
standard benchmark
(%)
28 days
28 days
93.0
93.0
14 days
14 days
42 days
56 days
14 days
14 days
14 days
42 days
94.0
92.0
80.0
80.0
85.0
92.0
95.0
90.0
28 days
21 days
14 days
90.0
80.0
92.0
3 days
28 days
28 days
5 min
2 min
10/15 min
90.0
85.0
83.0
80.0
90.0
90.0
28 days
56 days
28 days
56 days
90.0
75.0
88.0
70.0
7 days
99.0
21 days
70.0
3 days
21 days
85.0
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 8.2.
118
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 parttime 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.
119
120