ATTACHMENT F

Undertaking pursuant to section 190 of the Fair Work Act 2009 (Cth)

Australian Taxation Office (ATO) Enterprise Agreement 2017

The Australian Taxation Office (ATO) hereby gives the following undertaking under section 190 of the Fair Work Act 2009 (Cth) in relation to the Australian Taxation Office (ATO) Enterprise Agreement 2017 (Agreement):

Where the rate of pay to be paid to a trainee, calculated in accordance with the percentages specified in Schedule 3, is below the rate of pay that would apply to that trainee under the Australian Public Service Enterprise Award 2015 (Award), the rate that is applicable to the trainee will be interpreted as being the rate payable under the Award.

The Australian Taxation Office (ATO) confirms that the effect of the undertaking set out above will not cause financial or other detriment to any employee or result in substantial changes to the Agreement. The effect of the undertaking is to increase the otherwise applicable minimum payment to reflect the minimum amounts payable for the applicable employees under Schedule D of the Australian Public Service Enterprise Award 2015.