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  • ATO Determination 2019

    The purpose of the ATO Determination 2019 is to provide employees with increases to their existing salary and to allowances for which they are eligible under the terms of the ATO Enterprise Agreement 2017.

    Section 24(3) Public Service Act Determination

    On 9 April 2020 the Federal Government announcedExternal Link an APS-wide deferral of non-SES (and equivalent) pay increases by six months from the date they would have been due, to apply on a rolling basis during the period 14 April 2020 - 14 April 2021. This was done by way of a section 24(3) Public Service Act Determination (section 24(3) Determination). The Government also announced that there will be no increases in remuneration, entitlements and allowances for all SES employees for the duration of the COVID-19 pandemic. This applies irrespective of whether agencies are currently covered by an enterprise agreement or a determination.

    As a result of this APS-wide Section 24(3) Determination, the first pay rise for ATO APS1-EL2 employees under the ATO Determination 2019 (Determination) made under Section 24(1) of the Public Service Act 1999 were deferred until 4 February 2021. The increases to the allowances and reimbursements outlined in the ATO Determination were also deferred until 4 February 2021.

    There are no changes to the timing of the second and third pay rises under the ATO Determination and they will still occur as originally scheduled.

    During the deferral period employees will continue to be paid allowances (including higher duties allowance) and reimbursements at current rates where appropriate. Employees who are not at the top pay point within their current classification may still progress to the next pay point within their classification as usual for salary advancement (APS1-EL1 employees) or EL2 base pay review (EL2 employees) processes. This change also does not impact the progression of Graduate or Cadet employees on completion of their training programs.

    1. Name

    1.1

    This Determination is the Australian Taxation Office (ATO) (non-SES employees) Determination 2019.

    2. Commencement

    2.1

    This Determination commences on the date that it is signed by the Commissioner of Taxation.

    3. Authority

    3.1

    This Determination is made under subsection 24(1) of the Public Service Act 1999.

    4. Application

    4.1

    This Determination applies to non-SES employees employed by the Australian Taxation Office under the provisions of the Public Service Act 1999 and who are covered by the Australian Taxation Office (ATO) Enterprise Agreement 2017.

    5. Definition

    5.1

    In this Determination:

    • ATO means the Australian Taxation Office.
    • Employee means a non-SES employee who is employed by the Australian Taxation Office under the Public Service Act 1999 and is covered by the Enterprise Agreement.
    • Enterprise Agreement means the enterprise agreement approved by the Fair Work Commission on 27 July 2017 and known as the Australian Taxation Office (ATO) Enterprise Agreement 2017.  
     

    6. Purpose

    6.1

    The purpose of this Determination is to provide employees with increases to their existing salary and to allowances for which they are eligible under the terms of the Enterprise Agreement.

    7. Period of operation

    7.1

    This Determination is in force for the period:

    1. beginning at the start of the day this Determination commences; and
    2. ending at the earlier of the following:
      1. the start of the day that an enterprise agreement made in accordance with the Fair Work Act 2009 that covers the employees and replaces the Enterprise Agreement commences operation; or
      2. the start of the day that another determination under subsection 24(1) of the Public Service Act 1999 that applies to the employees and expressly revokes this Determination comes into force.   
       
     

    8. Annual salary increases

    8.1

    Employees will receive increases to their salary payable under the Enterprise Agreement as follows:

    1. 2.0% increase in salary, payable from 4 February 2021
    2. 2.0% increase in salary, payable from 4 August 2021 and
    3. 2.0% increase in salary, payable from 4 August 2022.

    Note: 8.1(1) payable date updated on 9 April 2020 from 4 August 2020 to 4 February 2021 by s.24(3) Public Service Act Determination.

    8.2

    Each increase is to be calculated based on the salary immediately before the increase.

    8.3

    Item 1 of Schedule 1 has effect.

    Note: Item 1 of Schedule 1 sets out the salaries that are payable to employees pursuant to this Determination.

    8.4

    The salaries set out in Item 1 of Schedule 1 will be used to calculate salary for superannuation purposes under clause 21 of the Enterprise Agreement.

    8.5

    Upon cessation of this Determination, as prescribed in clause 7(2), salaries will be maintained at the rates prescribed in Item 1 of Schedule 1, immediately before cessation.

    9. Allowances and reimbursements

    9.1

    The allowances and reimbursements as provided for under Attachment A, Schedules 4 and 5 of the Enterprise Agreement will be increased in line with the salary increases prescribed in clause 8(1) of this Determination.

    9.2

    Item 2 of Schedule 1 has effect.

    Note: Item 2 of Schedule 1 sets out the allowances and reimbursements that are payable to employees pursuant to this Determination.

    9.3

    Upon cessation of this Determination, as prescribed in clause 7(2), allowances and reimbursements payable will be maintained at the rates prescribed in Item 2 of Schedule 1, immediately before cessation.

    10. Entitlements under Commonwealth laws not affected by this Determination

    10.1

    This Determination operates in conjunction with all relevant Commonwealth Acts (including regulations and instruments made under those Acts).

    Schedule 1 – Salaries, allowances and reimbursements

    Table 1: Salaries payable (per annum) under this Determination (as described in Attachment A, Schedule 1 of the Enterprise Agreement).

    Graduate Administrative Assistant

    Classification

    Pay rate as at 3 February 2019

    (pre-Determination salary)

    Effective from 4 February 2021 (2%)

    Effective from 4 August 2021 (2%)

    Effective from 4 August 2022 (2%)

    Graduate Administrative Assistant

    $61,825

    $63,062

    $64,323

    $65,609

    Graduate Administrative Assistant

    $63,422

    $64,690

    $65,984

    $67,304
    APS Level 1

    Classification

    Pay rate as at 3 February 2019

    (pre-Determination salary)

    Effective from 4 February 2021 (2%)

    Effective from 4 August 2021 (2%)

    Effective from 4 August 2022 (2%)

    APS1

    $48,036

    $48,997

    $49,977

    $50,977

    APS1

    $49,636

    $50,629

    $51,642

    $52,675

    APS1

    $50,972

    $51,991

    $53,031

    $54,092

    APS1

    $53,052

    $54,113

    $55,195

    $56,299
    APS Level 2

    Classification

    Pay rate as at 3 February 2019

    (pre-Determination salary)

    Effective from 4 February 2021 (2%)

    Effective from 4 August 2021 (2%)

    Effective from 4 August 2022 (2%)

    APS2

    $54,321

    $55,407

    $56,515

    $57,645

    APS2

    $55,805

    $56,921

    $58,059

    $59,220

    APS2

    $57,261

    $58,406

    $59,574

    $60,765

    APS2

    $58,741

    $59,916

    $61,114

    $62,336

    APS2

    $60,202

    $61,406

    $62,634

    $63,887
    APS Level 3

     

    Pay rate as at 3 February 2019 (pre-determination salary)

    Effective from 4 February 2021 (2%)

    Effective from 4 August 2021 (2%)

    Effective from 4 August 2022 (2%)

    APS3

    $61,825

    $63,062

    $64,323

    $65,609

    APS3

    $63,422

    $64,690

    $65,984

    $67,304

    APS3

    $65,025

    $66,326

    $67,653

    $69,006

    APS3

    $66,701

    $68,035

    $69,396

    $70,784
    APS Level 4

    Classification

    Pay rate as at 3 February 2019

    (pre-Determination salary)

    Effective from 4 February 2021 (2%)

    Effective from 4 August 2021 (2%)

    Effective from 4 August 2022 (2%)

    APS4

    $68,871

    $70,248

    $71,653

    $73,086

    APS4

    $71,048

    $72,469

    $73,918

    $75,396

    APS4

    $72,890

    $74,348

    $75,835

    $77,352

    APS4

    $74,748

    $76,243

    $77,768

    $79,323
    APS Level 5

    Classification

    Pay rate as at 3 February 2019

    (pre-Determination salary)

    Effective from 4 February 2021 (2%)

    Effective from 4 August 2021 (2%)

    Effective from 4 August 2022 (2%)

    APS5

    $76,778

    $78,314

    $79,880

    $81,478

    APS5

    $79,172

    $80,755

    $82,370

    $84,017

    APS5

    $81,394

    $83,022

    $84,682

    $86,376
    APS Level 6

    Classification

    Pay rate as at 3 February 2019

    (pre-Determination salary)

    Effective from 4 February 2021 (2%)

    Effective from 4 August 2021 (2%)

    Effective from 4 August 2022 (2%)

    APS6

    $82,898

    $84,556

    $86,247

    $87,972

    APS6

    $84,951

    $86,650

    $88,383

    $90,151

    APS6

    $87,271

    $89,016

    $90,796

    $92,612

    APS6

    $91,644

    $93,477

    $95,347

    $97,254

    APS6

    $95,181

    $97,085

    $99,027

    $101,008
    Executive Level 1

    Classification

    Pay rate as at 3 February 2019

    (pre-Determination salary)

    Effective from 4 February 2021 (2%)

    Effective from 4 August 2021 (2%)

    Effective from 4 August 2022 (2%)

    EL1

    $106,183

    $108,307

    $110,473

    $112,682

    EL1

    $110,973

    $113,192

    $115,456

    $117,765

    EL1

    $115,762

    $118,077

    $120,439

    $122,848

    EL1 Transitional pay point (See Note 1)

    $114,633

    $116,926

    $119,265

    $121,650
    Executive Level 2

    Classification

    Pay rate as at 3 February 2019

    (pre-Determination salary)

    Effective from 4 February 2021 (2%)

    Effective from 4 August 2021 (2%)

    Effective from 4 August 2022 (2%)

    EL2

    $127,787

    $130,343

    $132,950

    $135,609

    EL2

    $132,047

    $134,688

    $137,382

    $140,130

    EL2

    $136,313

    $139,039

    $141,820

    $144,656

    EL2

    $140,577

    $143,389

    $146,257

    $149,182

    EL2

    $144,837

    $147,734

    $150,689

    $153,703
    EL2 higher work value pay points

    Classification

    Pay rate as at 3 February 2019

    (pre-Determination salary)

    Effective from 4 February 2021 (2%)

    Effective from 4 August 2021 (2%)

    Effective from 4 August 2022 (2%)

    EL2 higher work value (See Note 1)

    $144,839

    $147,736

    $150,691

    $153,705

    EL2 higher work value (See Note 2)

    $148,526

    $151,497

    $154,527

    $157,618

    EL2 higher work value (See Note 2)

    $152,214

    $155,258

    $158,363

    $161,530
    Cadet (Whilst Undertaking Study)

    Classification

    Pay rate as at 3 February 2019

    (pre-Determination salary)

    Effective from 4 February 2021 (2%)

    Effective from 4 August 2021 (2%)

    Effective from 4 August 2022 (2%)

    Under 18 years of age (See Note 1)

    $16,518

    $16,848

    $17,185

    $17,529

    At 18 years of age (See Note 3)

    $19,217

    $19,601

    $19,993

    $20,393

    At 19 years of age (See Note 3)

    $22,186

    $22,630

    $23,083

    $23,545

    At 20 years of age (See Note 3)

    $24,889

    $25,387

    $25,895

    $26,413

    Adult

    $25,992

    $26,512

    $27,042

    $27,583

    Adult

    $26,705

    $27,239

    $27,784

    $28,340
    Cadet APS (Whilst Undertaking Practical Training in the Workplace

    Classification

    Pay rate as at 3 February 2019

    (pre-Determination salary)

    Effective from 4 February 2021 (2%)

    Effective from 4 August 2021 (2%)

    Effective from 4 August 2022 (2%)

    Cadet (Practical Training)

    $48,036

    $48,997

    $49,977

    $50,977

    Cadet (Practical Training)

    $49,637

    $50,630

    $51,643

    $52,676

    Cadet (Practical Training)

    $50,972

    $51,991

    $53,031

    $54,092

    Cadet (Practical Training)

    $53,052

    $54,113

    $55,195

    $56,299
    APS Level 4 - Information Technology Officer Class 1

    Classification

    Pay rate as at 3 February 2019

    (pre-Determination salary)

    Effective from 4 February 2021 (2%)

    Effective from 4 August 2021 (2%)

    Effective from 4 August 2022 (2%)

    Information Technology Officer Class 1

    $66,701

    $68,035

    $69,396

    $70,784

    Information Technology Officer Class 1

    $68,871

    $70,248

    $71,653

    $73,086

    Information Technology Officer Class 1

    $71,048

    $72,469

    $73,918

    $75,396

    Information Technology Officer Class 1

    $72,890

    $74,348

    $75,835

    $77,352

    Information Technology Officer Class 1

    $74,748

    $76,243

    $77,768

    $79,323

    Information Technology Officer Class 1

    $76,778

    $78,314

    $79,880

    $81,478
    Executive Level 1 - Public Affairs Officer Grade 3

    Classification

    Pay rate as at 3 February 2019

    (pre-Determination salary)

    Effective from 4 February 2021 (2%)

    Effective from 4 August 2021 (2%)

    Effective from 4 August 2022 (2%)

    Public Affairs Officer Grade 3 (See Note 4)

    $129,133

    $131,716

    $134,350

    $137,037
    Note 1: The EL1 transitional pay point only applies to employees who were at the EL1 level in the ATO prior to 8 July 2009. 
    Note 2: The EL2 higher work value pay points only apply to: 
    a. employees who were substantive EL2.2s in the ATO at the commencement of the Enterprise Agreement
    b. employees who are directed to perform EL2 duties at a higher work value either on a temporary or permanent basis. 
    Note 3: These pay rates will only apply to those employees who were engaged as a Cadet before the commencement of the Enterprise Agreement, where those employees are younger than 21 years of age. The provisions of Clause 14 and 102 of the Enterprise Agreement will apply to all Cadets younger than 21 years of age who were engaged on or after the commencement of the Enterprise Agreement. 
    Note 4: The EL1 PAO3 pay rates will only apply to those employees who were engaged or promoted to these pay scales on or before 30 June 2006.Note: Schedule 1 updated on 9 April 2020 by s.24(3) Public Service Act Determination to change the effective date of the first increase from 4 August 2020 to 4 February 2021.

    Schedule 2 - Allowances and reimbursements payable under this determination

    Table 2: Allowance amount (per annum) under this Determination (as described in Attachment A, Schedule 4 of the Enterprise Agreement – Workplace duties allowances; Departmental Liaison Officer and Community Language)

    Additional Duty

    Allowance rate as at 3 February 2019

    (pre-Determination amount)

    Effective from 4 February 2021 (2%)

    Effective from 4 August 2021 (2%)

    Effective from 4 August 2022 (2%)

    First Aid Officer

    $650

    $663

    $676

    $690

    Site first aid coordinator

    $983

    $1,003

    $1,023

    $1,043

    Health and safety representative (See Note 5)

    $650

    $663

    $676

    $690

    Health and safety coordinator (See Note 5)

    $650

    $663

    $676

    $690

    Emergency warden (See Note 5)

    $387

    $395

    $403

    $411

    Chief emergency warden (See Note 5)

    $983

    $1,003

    $1,023

    $1,043

    Harassment contact officer (See Note 5)

    $650

    $663

    $676

    $690

    Wellbeing site representative (See Note 5)

    $650

    $663

    $676

    $690

    Departmental Liaison Officer

    $20,837

    $21,254

    $21,679

    $22,113

    Community Language (See Note 6)

    $1,118

    $1,140

    $1,163

    $1,186

    Community Language (See Note 7)

    $2,226

    $2,271

    $2,316

    $2,362
    Note 5: This allowance will only be paid to employees who have successfully completed a recognised training program approved by the ATO. 
    Note 6: Where the employee’s skill is at a level equivalent to the Language Aide Test conducted by the National Accreditation Authority for Translators and Interpreters (NAATI), or is assessed to be at the equivalent level by the delegate. 
    Note 7: Where the employee’s skill is at a level recognised by NAATI to be at the para-professional interpreter level, or is assessed to be at the equivalent level by the delegate

    Table 3: Allowance/maximum reimbursement amount under this Determination (as described in Attachment A, Schedule 5 of the Enterprise Agreement – Other allowances and reimbursements).

    Assistance with holiday care program costs

     

    Allowance rate as at 3 February 2019 (pre-Determination amount)

    Effective from 4 February 2021 (2%)

    Effective from 4 August 2021 (2%)

    Effective from 4 August 2022 (2%)

    Amount per child per day (See Note 8)

    $21.26

    $21.69

    $22.12

    $22.56

    Maximum per family per week (See Note 8)

    $172.96

    $176.42

    $179.95

    $183.55
    Additional care costs

     

    Allowance rate as at 3 February 2019 (pre-Determination amount)

    Effective from 4 February 2021 (2%)

    Effective from 4 August 2021 (2%)

    Effective from 4 August 2022 (2%)

    Maximum reimbursement amount

    $85.95

    $87.67

    $89.42

    $91.21
    Intra-city relocation

     

    Allowance rate as at 3 February 2019 (pre-Determination amount)

    Effective from 4 February 2021 (2%)

    Effective from 4 August 2021 (2%)

    Effective from 4 August 2022 (2%)

    APS3 or below

    $1,169

    $1,192

    $1,216

    $1,240

    APS4 or above

    $776

    $792

    $808

    $824
    Field work allowance

     

    Allowance rate as at 3 February 2019 (pre-Determination amount)

    Effective from 4 February 2021 (2%)

    Effective from 4 August 2021 (2%)

    Effective from 4 August 2022 (2%)

    Hourly allowance rate

    $1.91

    $1.95

    $1.99

    $2.03
    Cadets

     

    Allowance rate as at 3 February 2019 (pre-Determination amount)

    Effective from 4 February 2021 (2%)

    Effective from 4 August 2021 (2%)

    Effective from 4 August 2022 (2%)

    Annual book and equipment allowance

    $494

    $504

    $514

    $524

    Annual living away from home allowance

    $4,291

    $4,377

    $4,465

    $4,554
    Support for excess employees

     

    Allowance rate as at 3 February 2019 (pre-Determination amount)

    Effective from 4 February 2021 (2%)

    Effective from 4 August 2021 (2%)

    Effective from 4 August 2022 (2%)

    Excess employee transition and financial planning and/or preparation of job applications

    $2,334

    $2,381

    $2,429

    $2,478
    'Part day' allowance for travel

     

    Allowance rate as at 3 February 2019 (pre-Determination amount)

    Effective from 4 February 2021 (2%)

    Effective from 4 August 2021 (2%)

    Effective from 4 August 2022 (2%)

    EL1 or below

    $66.88

    $68.22

    $69.58

    $70.97

    EL2

    $78.89

    $80.47

    $82.08

    $83.72
    Note 8: Payment is only applicable where the child is enrolled in an accredited school holiday program.

    Table 4: Amount of allowance to be paid in each year under this Determination

    EL2 Professional allowance

     

    Allowance rate as at 3 February 2019 (pre-Determination amount)

    2020

    2021

    2022 (and each calendar year thereafter)

    Annual professional allowance

    $1,740

    $1,775

    $1,811

    $1,847

    Note: Schedule 2 updated on 9 April 2020 by s.24(3) Public Service Act Determination to change the effective date of the first increase to allowances and reimbursements from 4 August 2020 to 4 February 2021.

      Last modified: 18 May 2021QC 61563