Clause number
|
Clause name
|
Non-ongoing
|
Casual
|
1
|
Name of the Agreement
|
Yes
|
Yes
|
2
|
Who does the Agreement cover?
|
Yes
|
Yes
|
3
|
When does the Agreement start and end?
|
Yes
|
Yes
|
4
|
Principles and values-based employment framework
|
Yes
|
Yes
|
5
|
Authority of the Commissioner
|
Yes
|
Yes
|
6
|
Consultation forum
|
Yes
|
Yes
|
7
|
Consultation
|
Yes
|
Yes
|
8
|
ATO policies and guidelines
|
Yes
|
Yes
|
9
|
Freedom of association and employee representation
|
Yes
|
Yes
|
10
|
Base rates of pay
|
Yes
|
Yes #
|
11
|
Salary increases
|
Yes
|
Yes
|
12
|
Salary advancement
|
Yes
|
No
|
13
|
EL2 employees’ remuneration
|
Yes
|
No
|
14
|
Junior rates of pay
|
Yes
|
Yes
|
15
|
Fortnightly payments
|
Yes
|
No
|
16
|
Salary on engagement
|
Yes
|
Yes
|
17
|
Salary on movement at level from another APS Agency
|
No
|
No
|
18
|
Salary on promotion
|
No
|
No
|
19
|
Salary on reduction to a lower classification
|
No
|
No
|
20
|
Salary packaging
|
No *
|
No
|
21
|
Superannuation
|
Yes
|
Yes
|
22
|
Recovery of debts to the ATO
|
Yes
|
Yes
|
23
|
Performance of higher duties and higher work value allowance
|
Yes
|
Yes
|
24
|
Workplace duties allowances
|
Yes (4)
|
Yes (4)
|
25
|
Community language allowance
|
No
|
No
|
26
|
Departmental Liaison Officer Allowance
|
No
|
No
|
27
|
Motor vehicle allowance
|
Yes
|
Yes
|
28
|
Relocation costs
|
No
|
No
|
29
|
Removal expenses
|
No
|
No
|
30
|
Temporary accommodation allowance
|
No
|
No
|
31
|
Loss or damage to clothing or personal effects
|
Yes
|
Yes
|
32
|
Other allowances
|
Yes
|
Yes
|
33
|
Salary barrier
|
Yes
|
No
|
34
|
Overtime
|
Yes
|
No #
|
35
|
Emergency duty
|
Yes
|
No
|
36
|
Restriction duty
|
No
|
No
|
37
|
Shiftwork
|
Yes (5) *
|
No
|
38
|
Travelling allowance
|
Yes
|
Yes
|
39
|
Air travel
|
Yes
|
Yes
|
40
|
Additional care costs
|
Yes (6)
|
No
|
41
|
Excess travel
|
Yes
|
Yes
|
42
|
Additional conditions for field work
|
No
|
No
|
43
|
Work / personal life balance
|
No
|
No
|
44
|
Hours of work
|
Yes (7) *
|
No #
|
45
|
Flextime
|
No
|
No
|
46
|
EL working patterns
|
No
|
No
|
47
|
Rostering
|
No
|
No
|
48
|
Regular part-time employment
|
Yes (8)
|
No
|
49
|
Job sharing
|
Yes
|
No
|
50
|
Working at home
|
Yes
|
No
|
51
|
Employee Assistance Scheme
|
Yes
|
No #
|
52
|
Public holidays
|
Yes
|
Yes (9)
|
53
|
Christmas closedown
|
Yes
|
Yes
|
54
|
General leave provisions
|
Yes
|
Yes (10)
|
55
|
Annual Leave
|
Yes
|
No
|
56
|
Purchased Leave scheme
|
No
|
No
|
57
|
Long Service Leave
|
Yes
|
Yes
|
58
|
Sabbatical Leave
|
No
|
No
|
59
|
Assistance with holiday care program costs
|
Yes (11)
|
No
|
60
|
Personal Leave
|
No *
|
No
|
61
|
Compassionate and Bereavement Leave
|
Yes
|
No
|
62
|
Defence Reservists Leave
|
Yes
|
No
|
63
|
War Service Sick Leave
|
Yes
|
No
|
64
|
Cultural, Ceremonial and NAIDOC Leave
|
No *
|
No
|
65
|
Leave in the interests of the Community
|
Yes (12)
|
No
|
66
|
Witness Leave
|
Yes
|
No
|
67
|
Miscellaneous Leave
|
Yes
|
No
|
68
|
Maternity and Maternal Leave
|
No *
|
No
|
69
|
Adoption and Foster Parent Leave
|
Yes
|
No
|
70
|
Other Parental Leave
|
No *
|
No
|
71
|
Returning to work after parental leave
|
No
|
No #
|
72
|
Assignment of duties
|
Yes
|
Yes
|
73
|
Advancement Programs
|
No
|
No
|
74
|
Permanent relocation of employees between offices
|
No
|
No
|
75
|
Excess employees
|
No
|
No
|
76
|
Preventing excess employee situations
|
No
|
No
|
77
|
Consultation with employees and their representatives
|
No
|
No
|
78
|
Determination of excess employee
|
No
|
No
|
79
|
Retention period
|
No
|
No
|
80
|
Benefits for excess employees
|
No
|
No
|
81
|
Voluntary redundancy benefit
|
No
|
No
|
82
|
Involuntary redundancy benefits
|
No
|
No
|
83
|
Salary for calculating benefits
|
No
|
No
|
84
|
Income maintenance period
|
No
|
No
|
85
|
Resignation
|
Yes
|
No
|
86
|
Termination of employment
|
No
|
No
|
87
|
Accommodation
|
Yes
|
Yes
|
88
|
Use of IT equipment
|
Yes
|
Yes
|
89
|
Automated employee monitoring
|
Yes
|
Yes
|
90
|
Performance Framework
|
Yes
|
No
|
91
|
Closing performance gaps
|
Yes
|
Yes
|
92
|
Managing underperformance
|
No
|
No
|
93
|
Capability development
|
No *
|
No
|
94
|
Continuing professional development
|
No
|
No
|
95
|
Reimbursement of professional membership fees
|
No
|
No
|
96
|
Reimbursement of annual licence or professional practicing certificate fees
|
No
|
No
|
97
|
Study Leave and assistance
|
No
|
No
|
98
|
Financial assistance for study
|
No
|
No
|
99
|
Professional allowance
|
No
|
No
|
100
|
Dispute settlement procedures
|
Yes
|
Yes
|
101
|
Individual Flexibility Arrangements
|
Yes
|
Yes
|
102
|
Cadets
|
No
|
No
|
103
|
Non-ongoing employees
|
Yes
|
No
|
104
|
Casual employees
|
No
|
Yes
|
105
|
Trainees
|
No
|
No
|
106
|
School based trainees
|
No
|
No
|
107
|
Supported wage scheme employees
|
Yes
|
Yes
|
Attachment A
|
Schedule 1 – Pay Rates (per annum)
|
Yes
|
Yes
|
Attachment A
|
Schedule 2 – ATO Junior rates percentages
|
Yes
|
Yes
|
Attachment A
|
Schedule 3 – ATO Trainee rates percentages
|
No
|
No
|
Attachment A
|
Schedule 4 – Workplace duties allowances, Departmental Liaison Officer and Community Language
|
Yes
|
Yes
|
Attachment A
|
Schedule 5 – Other allowances and reimbursements
|
Yes
|
Yes
|
Attachment A
|
Schedule 6 – Overtime and penalty rates
|
Yes
|
No
|
Attachment A
|
Schedule 7 – Supported Wage Scheme
|
Yes
|
Yes
|
Attachment B
|
Transitional arrangements for the life of the agreement – remote localities provisions
|
No
|
No
|
Attachment B
|
Transitional arrangements for the life of the agreement – public holidays
|
Yes
|
Yes
|
Attachment C
|
Conditions relating to service for redundancy benefit purposes
|
No
|
No
|
Attachment D
|
Clauses that apply to non-ongoing and casual employees
|
Yes
|
Yes
|
Attachment E
|
Definitions
|
Yes
|
Yes
|
Notes
# Specific clauses related to these conditions are contained within clause 104
* Specific clauses related to these conditions are contained within clause 103
(4) Clause 24 - Workplace duties allowance – Health and Safety Representative allowance only
(5) Clause 37- Shiftwork (subject to clause 103.11)
(6) Clause 40 - Non-ongoing employees will only be eligible for the reimbursement if they have completed 12 months of employment in the ATO
(7) Clause 44 - Hours of work (subclauses 44.4, 44.7, 44.8, 44.14, 44.15, 44.16, 44.17 44.18 and 44.19 only)
(8) Clause 48 - Regular part-time employment (excluding subclause 48.23 and 48.24)
(9) Clause 52 - Public holidays (subclause 48.23 and 48.24)
(10) Clause 54 - General leave provisions (subclauses 54.7 and 54.8 only)
(11) Clause 59 - Non-ongoing employees will only be eligible for the payment if they have completed 12 months of employment in the ATO
(12) Clause 65 - Leave in the interests of the Community (subclause 65.12 only)
|