the new ir laws – employers will get what they want, eventually

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PERKS CAN AID BOTTOM LINE
CORPORATE CULTURE DEFINES A COMPANY AND ITS FUTURE
THE MYTH OF THE DISPOSABLE WORKER
ACCOMMODATING AGE
HEWITT’S 2005 BEST EMPLOYERS
SURVEY SHOWS EMPLOYEES SUPPORT COLLECTIVE AGREEMENTS
EMPLOYEES CHANGE JOBS FREQUENTLY TO BE MORE ATTRACTIVE
MOTIVATING THE MIDDLE
THE NEW IT LAWS – GENERAL OVERVIEW
PERKS CAN AID BOTTOM LINE
Investor's Business Daily (10/17/05), Schmeiser, Lisa
Some businesses like Costco and Starbucks believe that providing higher-than-average employee benefits help
increase employee retention. Starbucks, for instance, offers educational reimbursement benefits for some
workers. Higher retention, in turn, helps reduce costs related to employee turnover and retraining. "Over time, if
you have lower employee turnover, there are efficiencies afforded in operations," says Costco CFO Richard
Galanti.
Some analysts agree with his idea that holding on to skilled and valued employees by offering superior benefits
is beneficial to companies' long-term performance. "It's very hard to get good service or high productivity from
someone who hasn't been with the organization long enough to know what to do or how to do it," asserts
Stanford University Graduate School of Business professor Jeffrey Pfeffer.
Galanti adds that having an experienced workforce produces fewer mistakes and safety problems, and workers
are more inclined to act positively with customers. Costco also enjoys a low employee theft rate, which is often
calculated by using the inventory shrinkage rate. However, some Wall Street analysts like Deutsche Bank's Bill
Dreher still remain unconvinced that offering good employee benefits helps firms.
CORPORATE CULTURE DEFINES A COMPANY AND ITS FUTURE
Mid-American Journal of Business (10/01/2005) Vol. 20, P. 7; Farmer, Richard T.
Honesty and integrity are the foundation of the culture of opportunity, respect, leadership, and excellence at
Cintas in Cincinnati, Ohio, according to Richard T. Farmer, chairman and founder of the company.
Sarbanes-Oxley was enacted in the wake of billion dollar losses for investors, but corporate greed will continue
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because honesty and integrity cannot be legislated. However, the traits can be made part of corporate culture by
looking for them in new hires, breeding them in employees, and rewarding workers who display them. The
Cintas culture starts with its primary objective, which is to maximize the long-term value of the company for
shareholders and working partners and surpass the expectations of customers, which leads to career and
growth opportunities.
The culture of respect is exemplified in allowing partners to be involved in decision-making, accepting input from
workers, acknowledging their contributions to the growth of the company, recognizing no one is above the rules,
and establishing a direct channel for partners to share their ethical concerns. The principal objective of Cintas
encourages strong and ethical leadership, and requires that values be defined and communicated as standards
and systems change. The culture of excellence is based on exceeding the expectations of customers and driving
the long-term value of the company.
THE MYTH OF THE DISPOSABLE WORKER
Business 2.0 (10/05) Vol. 6, P. 78; Pfeffer, Jeffrey; Dee II, Thomas D.
Grading workers and categorizing them into preset performance levels only forces firms to lose good workers,
according to some human resources professionals. The latest trend in large corporations to use these systems
makes it seem as though firing workers is an achievement, but most experts warn that high turnover rates can
only lead to additional operational and hiring costs in the long run.
New workers will have to be trained and old workers given severance pay and other benefits, and those workers
that have been ousted are back in the talent pool. Firms in the same industry with high turnover rates often hire
one another's rejects since many are seeking candidates with the same skills in the same talent pool , which is
rarely replenished with top-notch workers, since those firms with top-notch workers tend to do everything they
can to retain those workers.
Human resource experts suggest that employers focus on finding the right workers, training them well, and
allowing them to contribute to the goals of the firm. Southwest Airlines, for instance, discusses hypothetical
scenarios with its potential candidates to determine which ones are the best in terms of retention and
performance. Other employers will use statistical evidence based on a series of interview questions to determine
which candidates are best.
ACCOMMODATING AGE
October 3, 2005- Tom Starner
The folks at Greenville (S.C.) Hospital System didn’t start out looking for reasons why a surprising number of
their employees, primarily nurses and other caregivers, voiced a desire to retire early.
When a chronic health-care worker shortage reared its head in 2003, the center undertook an extensive
workforce-planning study, mainly by analyzing employee age by profession. Among the results, it found the
average GHS nurse was 37 years old (compared to 41 nationally), but it was the story behind the seemingly
youthful average that proved most intriguing, according to Doug Dorman, GHS’ vice president of HR.
Most tellingly, the GHS study reported that despite that relatively young average age, GHS had a surprisingly
disproportionate number of employees on the extremes, so the workforce was mostly very young employees or
employees in their 50s, 60s and even 70s. In short, the average didn’t reflect the true age scenario. Also,
through exit interviews done both via mail and face-to-face, a clear majority of GHS employees choosing early
retirement cited the “physical toll of their jobs” as the number one reason to leave early.
The second largest employer in Greenville County, with more than 7,600 employees and 1,000 physicians, GHS
knew it had to do something to keep those valuable caregiver employees from leaving early -— especially with
its high number of caregivers in the 50-, 60- and 70-year-old age range and a probable health-care worker
shortage looming. It attacked the problem head-on with a complete structural overhaul, including renovation and
new construction as part of a larger capital project.
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Currently, GHS is in the process of reconstructing four new-patient wings across five floors on its main
campus. Construction spans 20 nursing units and approximately 250,000 square feet. A strategic component of
this renovation—as well as past construction projects—involves incorporating innovative design to ease physical
stress on caregivers.
The modifications go beyond physical renovation, however. For example, when it comes to lifting, GHS is
partnering with Diligent, a company that specializes in clinically supported injury-prevention programs.
“We’re reducing manual transfer and repositioning tasks by training employees to use new lifting equipment,”
Dorman says. The changes, he adds, are causing a ripple effect felt throughout the organization, as all
employees come to understand and support them. “We’re not separating anyone out, and we’re making
progress as rapidly as we can,” he says.
Based on national statistics and a recent workers’ compensation study in Ohio, the GHS strategy will do more
than boost the hoped-for employee retention. It should also result in lowering workers’ compensation and
disability coverage costs among a slice of the population that has a disproportionately higher recovery rate from
injuries than the rest of the American workforce.
As the U.S. population grows older due to longer life expectancies, decades of lower birth rates and the bulk of
baby boomers (75 million Americans whose ages are between 40 and 60) entering their senior years, it’s only
natural that the American workforce will grow older accordingly. Employers will need to adjust not only to retain
those workers, but also to keep them healthy on the job.
“Age is not a disability. Aging is not a disease,” says Ken Mitchell, vice president of Corporate Return to Work
Development at UnumProvident Corp., the Chattanooga, Tenn., insurer. “The worker over the age of 40 will
become the single largest worker group in the U.S. workforce within the next five years. Employers need to
understand the realities and opportunities of this group. Protecting their health and productivity will be a critical
corporate investment.”
UnumProvident’s study, Health & Productivity in the Aging American Work Force: Realities and Opportunities,
reveals:
• Although workers age 40 and older experience a lower incidence of work injuries, short-term disability and
unscheduled absences than younger workers, the average amount of time they will miss due to an injury or
illness is greater by nearly a third.
• Workers older than age 40 account for 50 percent of all short-term disability claims and up to 75 percent of
long-term disability claims.
• Primary reasons for long-term work disruptions for this age group include impairments of the musculoskeletal
and circulatory systems, as well as mental and cancer disorders.
• The additional presence of risk factors such as smoking, lack of exercise and obesity can result in health-care
costs for this population that are nearly 300 percent higher than the younger workforce.
“Employees are living longer and have more active lives that require them to work well into their 60s, creating a
myriad of concerns including health-related issues,” Mitchell says. “The good news here is that there are tried
and proven effective steps that management can take to lessen this occurrence and benefit not only aging
employees, but all employees.”
HEWITT’S 2005 BEST EMPLOYERS
Smaller organisations are doing a better job than larger ones when it comes to the engagement of staff,
according to the results of this year’s Hewitt Associates, Australian Graduate School of Management and AFR
Boss Best Employer Awards.
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In an article in AFR Boss, which exclusively details the winners of this year’s awards, author Catherine Fox notes
that all award winners are small to medium sized business, many having less than 1000 employees, most fewer
than 500.
The article, ‘Now here’s where size really matters’, provides a valuable insight into just what these smaller
organisations are doing with regard to leadership, HR practices and perhaps most importantly, the direct
relationship between line managers and staff.
And these Best Employers are apparently not only doing it better than others, but they are doing it cheaper as
well. Human Resources Magazine reveals that for every dollar the Best Employers spend on HR, others are
spending $1.50. By focusing on the things that matter the most, HR dollars are being more effectively spent.
The Hewitt study examines over 300 Australian and New Zealand businesses each year, with the aim of
identifying organisations whose engagement of employees and alignment of HR with business strategies result
in strong business performance.
Hewitt Associates also has publicly available a list of factors by which employee engagement can be measured.
Highly respected, many businesses have gone a step further in using Hewitt to actively assist them to examine
their levels of employee engagement.
Speaking at the Public Sector Human Resources Convention in Hobart recently, Mike Whittle, HR Manager of
Aurora Energy said that this process had enabled Aurora to identify the specific areas that they were falling short
in employee engagement – recognition, career opportunities and honouring employment promises. By isolating
such specifics, organisations can tailor strategies and budgets to rectify shortcomings.
Catherine Fox’s article,’ Now here’s where size really matters’, lists the winners of the 2005 Best Employers
Awards and provides details of the various practices used by organisations to actively engage staff.
SURVEY SHOWS WORKERS SUPPORT COLLECTIVE AGREEMENTS
HR MANAGER 29 OCTOBER 2005
A recent survey has revealed that a clear majority of Australian workers would support laws which compel
employers to collectively bargain with their employees if that is what the majority of the workers want.
The CPSU reports that 86% of the 614 employees in marginal electorates surveyed in August said they would
support such use of collective agreements. 62% responded that they believed that they would be worse off
under individual contracts, including 30% who felt that they would be “a lot worse off”.
Most respondents believed that under individual contracts being promoted by the government, their existing
working conditions would be cut. More than half felt that there would be a negative impact on a number of factors
including penalty rates, annual leave loading, paid overtime and their ability to control working hours.
Clearly the ACTU’s television advertising campaign has had an impact on public awareness of the proposed
changes. 77% of respondents to the August survey said that they had heard “a lot” or “something” about
proposed changes, compared with 64% in a May poll who reported that they had heard “not much” or “hardly
anything
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WORKERS CHANGE JOBS FREQUENTLY TO BE MORE ATTRACTIVE
HR MANAGER 29 OCTOBER 2005
With the concept of a “job for life” relegated to history for now, research has revealed that workers believe that
frequent career changes actually make them more attractive to employers.
Research by Talent2 has found that frequent career changes have become commonplace with 42% of those
surveyed having between 6 – 10 jobs during their career lifetimes and 12% admitting to having had between 11
– 15.
The survey revealed that many workers believe that frequent “job hopping” makes them more marketable to
employers as well as better at adapting to new work environments. But 90% of those surveyed said that they
were not, in fact, “job hopping” but rather they were looking to continually improve their career prospects.
For employers seeking to minimize staff turnover the message is that providing opportunities for staff
development, diversification of roles and internal promotion strategies are critical in any retention program.
MOTIVATING THE MIDDLE
CFO (10/05); Stuart, Alix Nyberg
It is important for organisations to focus on and reward their high-performing employees, but this often comes at
the expense of those whose performance is more toward the middle, even though motivating these performers is
important to the overall organization as well.
Benign neglect of the middle performers can lead to such problems as excessive turnover, reputational damage,
or poor performance, and while it remains important to motivate the star performers with extra pay and other
incentives, there are still other ways of motivating the middle. Rather than simply involving more money, this
motivation strategy should combine honest communication, clear metrics, and reasonable career mobility.
Organizations such as Yahoo and Nortel Networks have discovered the importance of message management,
with Yahoo avoiding the common "high-potential" label--so as not to demoralize the rest of the workforce by
implying they are "low-potential"--while Nortel has moved from a two-tier system of "critical" and "noncritical"
employees to a broader four-tier system. Meanwhile, establishing clear metrics means creating precise
definitions of goals and performance levels so that the incentive system remains objective.
Forrester Research, for example, moved to align pay with performance ratings eight years ago and found that
employees were seeking more clarity about the performance ratings, so now each employee has a quarterly
meeting with managers to review past performance against standard definitions. Finally, BellSouth is an example
of a company that is starting to place more emphasis on career development for the middle performers. One
thing the company has been doing is compiling all available career-development tools--including a directory of
job descriptions and detailed explanations about the difference between meeting and exceeding expectations in
areas such as team-building and business knowledge--and placing this information on an internal Web site.
THE NEW IR LAWS – EMPLOYERS WILL GET WHAT THEY WANT, EVENTUALLY
WorkplaceInfo 10th October 2005
Employers will be able to set up the workplace conditions they want under the Federal Governments new IR
legislation – they just may have to move a little slower than they might want to.
The Government’s explanatory notes on how the new legislation will work make it clear that penalty rates,
overtime and inflexible hours can all be got rid of – over time.
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Unions will also find it almost impossible to take meaningful industrial action because if a significant strike is
working, the Workplace Relations Minister will be able to declare it illegal under new essential services powers
because it is ‘damaging the economy’.
In the document, ‘WorkChoices – A New Workplace Relations System’ the Government repeatedly declares that
certain employment conditions will be ‘protected’, only to reveal that they can in fact be bargained away.
‘Protected’ award conditions
Examples of employment conditions that will be ‘protected’, that can also be bargained away are:
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Public holidays;
Rest breaks (including meal breaks);
Incentive-based payments and bonuses;
Annual leave loadings;
Allowances;
Penalty rates; and
Shift/overtime loadings.
However it then goes on to say that these award conditions ‘can be the subject of bargaining by the employee/s
and employer’. In fact, a collective agreement or AWA under WorkChoices ‘need simply set out how the new
agreement will either change or remove these matters in that agreement’.
The Government will retain a system of federal awards, but is setting up an Award Review Taskforce to simplify
them and reduce their number. It has promised this will not be an exercise in ‘cutting award classification wages
or conditions’.
'Protected' means?
However when new workplace agreements are negotiated, these conditions are only ‘protected’ if they are not
specifically referred to in the agreement. Any specific provision in the agreement will modify (or remove) them
according to the terms of the agreement.
The AIRC
The AIRC is to be significantly weakened. It will focus on its key responsibility – dispute resolution but only
where those functions are expressly conferred on it by the parties. The AIRC will retain its power to resolve
matters arising during the negotiation of an agreement.
Voluntary dispute resolution
The AIRC will no longer exercise compulsory powers of conciliation and arbitration, but will provide voluntary
dispute resolution services with limited exceptions (such as terminating a bargaining period where industrial
action is threatening life or causing damage to the economy).
Unfair dismissals
There are now clearer rules for the operation of the unfair dismissal laws. The cut off number of 100 employees
is based on a head count (two part-time employees cannot be counted as one permanent) and casual workers
employed for a total of 12 months or more are also included.
National IR system - coverage
Under the new national IR system WorkChoices will cover:
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Trading, financial and foreign corporations (constitutional corporations);
Employers and employees in territories (the ACT and NT) and Christmas and Cocos Islands;
The Commonwealth, including its authorities;
Waterside, maritime and flight crew employers; and
All employers and employees in Victoria.
This is estimated to cover about 85% of employees. People employed by employers not covered by the above
categories remain in the state system ‘until ... State Governments refer their workplace relations powers to the
Australian Government’. Non-incorporated employers have five years to decide what to do. These options will
depend, in part, on the positions taken by State governments.
Hours of work
Maximum ordinary hours of work will be set at 38 hours a week, but can be averaged over a period of up to 12
months (In NSW award workers can currently have their hours averaged over 12 weeks, and seasonal workers
over 52 weeks). As far as overtime is concerned ‘additional payment for hours worked in excess of 38 hours will
be a matter for awards and agreements’. In other words, workers will have to bargain for overtime rates – a
difficult job if hours can be averaged over 12 months.
Penalty rates
Penalty rates, as stated above, will remain part of awards and agreements but can also be removed through
bargaining an AWA or individual agreement. Of course, if an AWA is a condition of employment then employee’s
bargaining powers are diminished. In a Government example in the document, an employer offers her
employees an hourly rate which ‘absorbs’ penalty rates. The new Fair Pay and Conditions Standard will provide
that employees can be required to work reasonable additional hours.
Cashing out annual leave
Employees will be able to cash out two weeks of their annual leave, but it must be at their written request.
Employers will be able to refuse such a request.
Personal/carers leave
Personal/carer leave (including sick leave) will be 10 days paid leave a year. It will be cumulative, but only up to
10 days a year can be used as carers leave.
Parental leave
Employees will be entitled to up to 52 weeks parental leave after 12 months’ continuous service. It also applies
to casual workers with 12 months’ service with a ‘reasonable expectation of ongoing employment’.
Agreement making
The current need to have agreements certified is to be abolished. In future a statutory declaration that the
agreement was negotiated in compliance with the law will be all that is necessary. All agreements will
commence on lodgment. Employers and employees can ask the OEA to check whether the agreement does not
contain prohibited content. Employers will be required to give their employees at least seven days to consider
new agreements. However this period can be waived if all employees agree in writing.
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Types of agreement
There will be six types of agreements:
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Employee collective agreements (non union)
Union collective agreements
AWAs
Union greenfields agreements – where a union negotiates wages and conditions for future employees
they would expect to cover.
5. Employer greenfields agreements – where the employer makes the agreement without union
involvement. It is not clear with whom the employer could be making an agreement, as there are no
employees yet.
Both kinds of greenfields agreements automatically expire after 12 months, after which protected industrial
action can begin in support of a new agreement. Mining and energy employers are understood to be particularly
unhappy about this, as they wanted the greenfields agreement to be in operation for the life of a construction
project. However this would go against the Government’s philosophy of workplace agreements negotiated
between employers and employees.
6. Multiple business agreements – which are mainly aimed at franchises and would provide the same pay
and conditions for a number of businesses. These must be shown not to be against the public interest.
Agreement content
Agreements must include wage rates that are not less than those set by the Fair Pay Commission. The casual
loading of 20% remains for time being (subject to future consideration of the Commission). Agreements can be
for a maximum of five years.
Prohibited content
Clauses that cannot be included in agreements are those:
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Prohibiting AWAs;
Restricting the use of independent contractors or on-hire arrangements;
Allowing for industrial action during the term of an agreement
That provide for trade union training leave, bargaining fees to trade unions or
paid union meetings;
Providing that any future agreement must be a union collective agreement;
Mandating union involvement in dispute resolution;
Providing a remedy for unfair dismissal;
Other matters proscribed by regulation/legislation
Also prohibited are agreements which impose wage rates or conditions on contractors or labour hire companies
working on site. This is expected to have major ramifications in the construction industry where such action is
commonplace. The new IR laws will make prohibited content unenforceable, but its inclusion will not render the
agreement invalid. As well employers, unions and employees will not be able to take protected industrial action
over agreements that include prohibited content.
Award provisions in excess of standard
Award provisions which are more generous than the Fair Pay and Conditions Standards – such as annual leave
will continue to apply. The Government document says Victorian nurses who are entitled to six months long
service leave after 15 years service will continue with this condition as long as they are ‘covered by the
award’. Presumably these matters are also up for negotiation if employees move to agreements in the future.
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Transitional arrangements
An agreement in place at the commencement of WorkChoices will continue past its expiry date until terminated
or replaced. However the old agreement will not be able to be varied or extended. Parties can make new
agreements before the expiry of the old one.
Relationship between agreements
AWAs will exclude both collective agreements and awards. Collective agreements will exclude awards, but will
not be able to exclude AWAs. Awards will be excluded by both AWAs and collective agreements.
Agreement dispute resolution
Employers and employees will be encouraged to resolve disputes between themselves. However the legislation
will include a model dispute resolution process which will set out a staged process. If the matter is unresolved,
the parties can move to an alternative dispute resolution process, which can be a private provider or the AIRC.
This process will not prevent the parties taking court action if they believe laws, awards or agreements are being
breached.
Under the new laws the AIRC will be compelled to hear and determine an application for an order to prevent or
stop unprotected industrial action within 48 hours. In relation to the definition of industrial action, the WR Act will
be amended to:
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Clarify that acts by employers, other than lockouts, are not industrial action (e.g. redundancies or
termination of employment);
Clarify that absences from work for non-industrially motivated purposes, (e.g. genuine illness, is not
industrial action); and
Require employees to show that they genuinely held a reasonable concern about an imminent risk to
their health or safety in order to rely on that exemption from the definition of industrial action.
It will no longer be necessary to get a certificate from the AIRC before having access to common law tort
remedies for unprotected action.
Secret ballots
The WR Act will be amended to require secret ballots before protected industrial action can be taken. Employees
or the union or unions will apply to the AIRC for a secret ballot order. An application for a secret ballot will only
be able to be made:
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After the expiry of the existing agreement;
If a bargaining period has been notified to the AIRC; and
If the proposed industrial action is not for the purposes of supporting or advancing claims to include
prohibited content in the proposed agreement.
The AIRC will only be able to make such an order if the ‘employees or union are genuinely trying to reach an
agreement with the employer and if not pattern bargaining is taking place’. To approve the industrial action at
least 50% of the eligible employees will need to vote and, of them, more than 50% will need to vote in favour.
In another blow to unions, the Federal Government will cover only 80% of the cost of the ballot, with the rest paid
by the union or the group of employees. It is expected that secret ballots could take weeks to organise, further
restricting union activity
Suspending and terminating a bargaining period
Three new grounds will be added, including harm to ‘third parties’:
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Suspension or termination if “pattern bargaining” is taking place;
A cooling-off suspension where this would assist the parties to resolve the matters at issue; and
A suspension where third parties are threatened with significant harm from industrial action.
The length of suspension where third parties have sought it is limited to three months.
Essential services
The Minister for Employment and Workplace Relations will have the power to prohibit or end protected industrial
action where it ‘threatens life, personal safety, health or welfare of the population or is likely to cause significant
damage to the economy’.
Damaging action in State systems
Industrial action in State systems that is having an adverse effect on a constitutional corporation can also be
dealt with by way of civil penalties and injunctions, with fines of up to $33,000. These penalties are being
reviewed.
Transmission of business
Where a business or part of a business transmits to a new employer, if no employee accepts employment with
the new employer, then the awards or agreements will not transfer to the new employer. Where an employee
does accept employment with the new employer, the awards, collective agreements and AWAs that cover the
employees of the transferring business will transmit to the new employer.
The transmitted awards, collective agreements and AWAs will only apply to the transferred employees at the
new business. Collective agreements and AWAs transmitted to the new employer, as well as award provisions
will have a maximum period of application of 12 months.
After that period, the employees will be covered by whichever of the instruments is capable of applying to them
(e.g. the employer’s existing collective agreement or relevant award) or, if there is no such instrument, the Fair
Pay and Conditions Standard.
No ticket, no start
Claims of ‘no ticket, no start’ will be prohibited as ‘misleading’ because they claim that a person cannot be
employed if he/she is not a union member.
Right of entry
Much of what employers have been demanding over union officials ‘right of entry’ onto employer’s premises
have been granted. The new provisions will:
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Tighten the requirements for the granting of an entry permit, including introducing a ‘fit and proper
person’ test;
Cover the field using the corporations and territories powers so that for businesses in the new system,
right of entry can only be exercised under the new legislation;
Make it clear there is no right of entry for discussion purposes where all employees are on AWAs;
Only allow entry to investigate a breach of an AWA if the employee party to the AWA provides written
consent;
Require a union official to provide particulars of a breach that he or she is proposing to enter to
investigate to the employer;
Confirm a union official can only access the records of union members when investigating a breach,
unless an order is made by the AIRC that non-member records can be inspected; and
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Require a union official to comply with a reasonable request by an employer that the meeting or interview
should be conducted in a particular room or areas of the premises and that a specified route should be
taken to that venue.
Revocation and suspension
The grounds on which a right of entry permit may be revoked will also be expanded. The revocation or
suspension of a permit will be mandatory in cases where the permit holder has:
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Been found by the AIRC to have breached the prohibition on making misrepresentations about his or her
powers under their right of entry permit;
Had their right of entry under a state law cancelled, suspended or has been disqualified from exercising
or applying for right of entry under a state law;
Been ordered to pay a penalty in respect of a contravention of the right of entry provisions; and
When exercising a right of entry under an Occupational Health and Safety (OHS) law engaged in conduct
that was not authorised by that law.
L10 17 CASTLEREAGH STREET SYDNEY NSW 2000 AUSTRALIA
T: +61 2 9299 3030 F: +61 2 9299 6030
EMAIL@OHR.COM.AU WWW.HUMANRESOURCES.COM.AU
OHR PTY LTD
ABN 75 081 652 584
12
THOUGHT FOR THE DAY
IMPORTANT DISCLAIMER
No person should rely on the contents of this publication without first obtaining advice from a qualified professional person. This
publication is provided on the terms and understanding that (1) the editor & publisher are not responsible for the results of any actions
taken on the basis of information in this publication, nor for any error in or omission from this publication; and (2) the editor and
publisher is not engaged in rendering legal, accounting, professional or other advice or services. The publisher and editor, expressly
disclaim all and any liability and responsibility to any person, in respect of anything, and of the consequences of anything, done or
omitted to be done by any such person in reliance, whether wholly or partially, upon the whole or any part of the contents of this
publication.
L10 17 CASTLEREAGH STREET SYDNEY NSW 2000 AUSTRALIA
T: +61 2 9299 3030 F: +61 2 9299 6030
EMAIL@OHR.COM.AU WWW.HUMANRESOURCES.COM.AU
OHR PTY LTD
ABN 75 081 652 584
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