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  • Section I – Specific types of employees


    102. Cadets


    Cadet salaries, paid fortnightly, will be 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.


    Notwithstanding clause 14 of this Agreement, the rate of pay while undertaking study for a Cadet who was engaged prior to the commencement of this Agreement and is younger than 21 years of age, is the rate set out in Schedule 1 of Attachment A.


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


    A Cadet 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.


    A Cadet will also be entitled to payment of an allowance, at a rate set out in Attachment A, Schedule 5, to provide for books and equipment. The allowance will be paid on the pay day following 1 March in each year.


    A Cadet who is younger than 21 years of age and who is engaged to perform duties in a location which the delegate agrees necessitates living away from home will be paid an allowance set out in Attachment A, Schedule 5. Where, at the date of commencement of this Agreement, a Cadet is receiving a living away from home allowance greater than the allowance amounts set out in Attachment A, Schedule 5, they will continue to receive that higher rate of allowance.

    The allowance will be paid fortnightly.

    103. Non-ongoing employees


    This clause and the clauses relevantly indicated in Column 3, Attachment D exhaustively set out the terms and conditions of employment for employees engaged for a specified term or for the duration of a specified task in accordance with the Public Service Act 1999 (non-ongoing employees). No other clauses apply to non-ongoing employees.




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


    Regular hours of work


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


    Regular hours will be set on commencement of employment. An employee’s regular hours will be within the bandwidth and will consist of a start and finish time and an unpaid meal break time for each day of attendance. An unpaid meal break of at least 30 minutes must be included after no more than five continuous hours. The maximum ordinary hours an employee can work in a workplace is ten working hours per day.


    A delegate may, with four weeks’ notice, change an employee’s regular starting and finishing times, but not the number of hours to be worked on any day. The changes can be made within the period commencing two hours prior to the start time and ending two hours after the finish time of the regular hours defined in subclause 103.4 on any day. The specified hours can only be changed in accordance with subclauses 48.3, 48.13 and 48.24.


    The employee’s average hours are the total hours to be worked in the four week cycle divided by four. The average hours per week will be used for leave accrual and flex carry over.


    Employees may use the flextime provisions or EL flexible hours arrangements of clause 45 or 46 of this Agreement subject to their manager’s approval in writing.


    Salary packaging


    Employees may choose to convert part of their annual salary towards their superannuation.


    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.


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


    Shift work


    The provisions of clause 37 apply except that where ‘7.00 pm’ is mentioned, 9.00 pm is to be applied in its place.


    Personal Leave


    An employee will accrue, progressively, 2.4 weeks of Personal Leave for each year of service with the ATO.


    When an employee is engaged with the ATO immediately following ongoing or non-ongoing employment, their unused personal leave will be recognised.


    When the total period of continuous employment reaches 12 months the employee will also receive an additional week of Personal Leave on that date.


    The employee will get a further one week of Personal Leave credit on each anniversary of that date while they continue to be employed in the ATO as a non-ongoing employee.


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


    Satisfactory documentation as detailed in clause 60 is required to support all applications for Personal Leave except that the delegate may approve the following without requiring satisfactory documentation for absences:



    a) of not more than one day paid personal leave in a personal leave year;

    b) of not more than three consecutive working days (at least two of which are unpaid); and

    c) up to a total of eight days (at least seven of which are unpaid) of absences in a personal leave year.


    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 unless otherwise required by legislation.


    Cultural, Ceremonial and NAIDOC Leave


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


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


    Maternity Leave


    The Maternity Leave (Commonwealth Employees) Act 1973 provides for paid leave to eligible employees. Approval may be given to spread the payment of paid Maternity Leave over a maximum period of 24 weeks.


    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.


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


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


    Unpaid Parental Leave


    Unpaid parental leave will be available to non-ongoing employees in accordance with the provisions of the Fair Work Act 2009 as amended from time to time.


    Supporting Partners Leave


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



    a) the birth of their child (or their current partner’s child);

    b) the adoption of a child; or

    c) the long-term fostering of a child.


    The leave must be taken in one continuous period commencing within six weeks of the day of birth of the child or the day the employee assumes responsibility of an adopted child or fostered child.


    Skilling for current job


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


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

    104. Casual employees


    This clause and the clauses relevantly indicated in Column 4, Attachment D exhaustively set out the terms and conditions of employment for employees engaged for duties that are irregular or intermittent in accordance with the Public Service Act 1999 (casual employees). No other clauses apply to casual employees.


    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 subclause 104.3.


    Hours of work


    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 hours’ work.


    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 five hours.


    Rate of pay


    The hourly rate of pay for an employee covered by this clause will be the same as for a full time employee with the addition of a loading of 20% (in lieu of payment for public holidays not worked and all forms of paid leave provided for under this Agreement). The hourly rate of pay derived under this subclause is the ‘normal hourly rate’ for the purposes of this clause.


    Flexible working arrangements


    A casual employee may only request flexible work arrangements if the employee:



    a) is a long term casual employee immediately before making the request; and

    b) has reasonable expectation of continuing employment on a regular and systematic basis.




    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.


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


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


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




    If, on a particular day, an employee is required to work for more than eight hours, the hours of work in excess of eight hours will be paid as overtime at the following rates:



    a) Monday to Saturday – time and a half for the first three hours and double time thereafter;

    b) Sunday – double time;

    c) Public Holidays – double time and a half.


    Penalty rates (apart from the loading under subclause 104.5) are not payable in respect of any periods compensated for as overtime.


    Periods of service


    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.


    Employee Assistance Scheme


    A casual employee may be given approval to access Employee Assistance Scheme services in special circumstances.

    105. Trainees


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


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


    Trainee rates of pay


    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.


    Training conditions


    Each trainee will undertake an approved training course or program that is directed at achievement of key competencies.


    Employment conditions


    Trainees will be full-time employees for a maximum of one year.


    The employment of a trainee will not be terminated without first providing written notice to the trainee and subsequently to the relevant Authority.


    No trainee will work overtime or shiftwork on their own.


    Traineeship reimbursement


    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.

    106. School based trainees


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


    A loading of 20% is payable to school-based trainees in addition to the relevant APS1 salary rate. This loading is in lieu of payment for public holidays not worked and all forms of leave paid under this Agreement. Service as a school-based trainee will not count for the accrual of any paid leave under this Agreement.


    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.


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

    107. Supported wage scheme employees


    An employee who is 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 will be paid the applicable percentage of the relevant pay rate that corresponds to their assessed capacity to do the work.


    Specific conditions relating to the supported wage scheme are detailed in Attachment A, Schedule 7.

      Last modified: 05 Mar 2020QC 53036