ATO Determination 2023

The purpose of the ATO Determination 2023 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.

Determination under section 24(1) of the Public Service Act 1999

On 12 July 2023, the Commissioner of Taxation signed into effect the ATO determination 2023 made under section 24(1) of the Public Service Act 1999 (PS Act), in accordance with the Public Sector Interim Workplace Arrangements 2022External Link.

Under these arrangements, APS1 to EL2 employees covered by the ATO Enterprise Agreement 2017 will receive a 3% pay increase through a PS Act determination.

1. Name

This Determination is the Australian Taxation Office (ATO) (non-SES employees) Determination 2023.

2. Commencement

This Determination commences on the date that it is signed by the Commissioner of Taxation and Registrar of the Australian Business Registry Services.

3. Authority

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

4. Application

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

5. Definitions

In this Determination:

• Act means the Public Service Act 1999.
• Agency means the ATO.
• Agency Head means the Commissioner of Taxation and Registrar of the Australian Business Registry Services.
• ATO means the Australian Taxation Office.
• Determination means the Australian Taxation Office (ATO) (non-SES employees) Determination 2023.
• 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

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

This Determination is in force for the period:

1. beginning at the start of the day this Determination commences
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
   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. Revocation

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

9. Annual salary increases

1. Employees will receive a salary increase payable under the Enterprise Agreement as follows:
   
   1. 3.0% increase in salary, payable from 4 August 2023.
2. The increase is to be calculated based on the salary immediately before the increase.
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.

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.
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.

10. Allowances and reimbursements

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 increase prescribed in clause 9(1) of this Determination.
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.

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.

11. Entitlements under Commonwealth laws not affected by this Determination

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).

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: 

1. employees who were substantive EL2.2s in the ATO at the commencement of the Enterprise Agreement
2. 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 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: As described in Attachment A, Schedule 5 of the Enterprise Agreement – Other allowances and reimbursements

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