101.1

The ATO and an employee covered by this Agreement may agree to make an individual flexibility arrangement to vary the effect of terms of the Agreement if:

a) the arrangement deals with one or more of the following matters:

i. arrangements about when work is performed;

ii. overtime rates;

iii. penalty rates;

iv. allowances;

v. remuneration; and/or

vi. leave; and

b) the arrangement meets the genuine needs of the ATO and the employee in relation to one or more of the matters mentioned in paragraph (a); and

c) the arrangement is genuinely agreed to by the delegate and the employee.

101.2

The ATO must ensure that the terms of the individual flexibility arrangement:

a) are about permitted matters under section 172 of the Fair Work Act 2009; and

b) are not unlawful terms under section 194 of the Fair Work Act 2009; and

c) result in the employee being better off overall than the employee would be if no arrangement was made.

101.3

The ATO must ensure that the individual flexibility arrangement:

a) is in writing; and

b) includes the name of the employer and employee; and

c) is signed by the delegate and the employee, and if the employee is under 18 years of age, signed by a parent or guardian of the employee; and

d) includes details of:

i. the terms of the enterprise agreement that will be varied by the arrangement; and

ii. how the arrangement will vary the effect of the terms; and

iii. how the employee will be better off overall in relation to the terms and conditions of his or her employment as a result of the arrangement; and

e) states the day on which the arrangement commences and, where applicable, when the arrangement ceases.

101.4

The ATO must give the employee a copy of the individual flexibility arrangement within 14 days after it is agreed to.

101.5

The ATO or the employee may terminate the individual flexibility arrangement:

a) by giving no more than 28 days written notice to the other party to the arrangement; or

b) if the delegate and employee agree in writing — at any time.