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).

Graduate Administrative Assistant

Classification	Pay rate as at 4 August 2022 (pre-Determination salary)	Effective from 4 August 2023 (3%)
Graduate Administrative Assistant	$65,609	$67,577
Graduate Administrative Assistant	$67,304	$69,323

APS Level 1

Classification	Pay rate as at 4 August 2022 (pre-Determination salary)	Effective from 4 August 2023 (3%)
APS1	$50,977	$52,506
APS1	$52,675	$54,255
APS1	$54,092	$55,715
APS1	$56,299	$57,988

APS Level 2

Classification	Pay rate as at 4 August 2022 (pre-Determination salary)	Effective from 4 August 2023 (3%)
APS2	$57,645	$59,374
APS2	$59,220	$60,997
APS2	$60,765	$62,588
APS2	$62,336	$64,206
APS2	$63,887	$65,804

APS Level 3

Classification	Pay rate as at 4 August 2022 (pre-Determination salary)	Effective from 4 August 2023 (3%)
APS3	$65,609	$67,577
APS3	$67,304	$69,323
APS3	$69,006	$71,076
APS3	$70,784	$72,908

APS Level 4

Classification	Pay rate as at 4 August 2022 (pre-Determination salary)	Effective from 4 August 2023 (3%)
APS4	$73,086	$75,279
APS4	$75,396	$77,658
APS4	$77,352	$79,673
APS4	$79,323	$81,703

APS Level 5

Classification	Pay rate as at 4 August 2022 (pre-Determination salary)	Effective from 4 August 2023 (3%)
APS5	$81,478	$83,922
APS5	$84,017	$86,538
APS5	$86,376	$88,967

APS Level 6

Classification	Pay rate as at 4 August 2022 (pre-Determination salary)	Effective from 4 August 2023 (3%)
APS6	$87,972	$90,611
APS6	$90,151	$92,856
APS6	$92,612	$95,390
APS6	$97,254	$100,172
APS6	$101,008	$104,038

Executive Level 1

Classification	Pay rate as at 4 August 2022 (pre-Determination salary)	Effective from 4 August 2023 (3%)
EL1	$112,682	$116,062
EL1	$117,765	$121,298
EL1	$122,848	$126,533
EL1 Transitional pay point (see Note 1)	$121,650	$125,300

Executive Level 2

Classification	Pay rate as at 4 August 2022 (pre-Determination salary)	Effective from 4 August 2023 (3%)
EL2	$135,609	$139,677
EL2	$140,130	$144,334
EL2	$144,656	$148,996
EL2	$149,182	$153,657
EL2	$153,703	$158,314

EL2 higher work value pay points

Classification	Pay rate as at 4 August 2022 (pre-Determination salary)	Effective from 4 August 2023 (3%)
EL2 higher work value (see Note 2)	$153,705	$158,316
EL2 higher work value (see Note 2)	$157,618	$162,347
EL2 higher work value (see Note 2)	$161,530	$166,376

Cadet (Whilst Undertaking Study)

Classification	Pay rate as at 4 August 2022 (pre-Determination salary)	Effective from 4 August 2023 (3%)
Under 18 years of age (see Note 3)	$17,529	$18,055
At 18 years of age (see Note 3)	$20,393	$21,005
At 19 years of age (see Note 3)	$23,545	$24,251
At 20 years of age (see Note 3)	$26,413	$27,205
Adult	$27,583	$28,410
Adult	$28,340	$29,190

Cadet APS (Whilst Undertaking Practical Training in the Workplace

Classification	Pay rate as at 4 August 2022 (pre-Determination salary)	Effective from 4 August 2023 (3%)
Cadet (Practical Training)	$50,977	$52,506
Cadet (Practical Training)	$52,676	$54,256
Cadet (Practical Training)	$54,092	$55,715
Cadet (Practical Training)	$56,299	$57,988

APS Level 4 – Information Technology Officer Class 1

Classification	Pay rate as at 4 August 2022 (pre-Determination salary)	Effective from 4 August 2023 (3%)
Information Technology Officer Class 1	$70,784	$72,908
Information Technology Officer Class 1	$73,086	$75,279
Information Technology Officer Class 1	$75,396	$77,658
Information Technology Officer Class 1	$77,352	$79,673
Information Technology Officer Class 1	$79,323	$81,703
Information Technology Officer Class 1	$81,478	$83,922

Executive Level 1 – Public Affairs Officer Grade 3

Classification	Pay rate as at 4 August 2022 (pre-Determination salary)	Effective from 4 August 2023 (3%)
Public Affairs Officer Grade 3 (see Note 4)	$137,037	$141,148

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.

Table 2: Allowances and reimbursements payable under this Determination

Additional Duty	Allowance amount (per annum) under this Determination
	Allowance rate as at 4 August 2022 (pre-Determination amount)	Effective from 4 August 2023 (3%)
First Aid Officer	$690	$711
Site first aid coordinator	$1,043	$1,074
Health and safety representative (see Note 5)	$690	$711
Health and safety coordinator (see Note 5)	$690	$711
Emergency warden (see Note 5)	$411	$423
Chief emergency warden (see Note 5)	$1,043	$1,074
Harassment contact officer (see Note 5)	$690	$711
Wellbeing site representative (see Note 5)	$690	$711
Departmental Liaison Officer	$22,113	$22,776
Community Language (see Note 6)	$1,186	$1,222
Community Language (see Note 7)	$2,362	$2,433

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

Assistance with holiday care program costs

	Allowance / maximum reimbursement amount under this Determination
	Allowance rate as at 4 August 2022 (pre-Determination amount)	Effective from 4 August 2023 (3%)
Amount per child per day (see Note 8)	$22.56	$23.24
Maximum per family per week (see Note 8)	$183.55	$189.06

Additional care costs

	Allowance / maximum reimbursement amount under this Determination
	Allowance rate as at 4 August 2022 (pre-Determination amount)	Effective from 4 August 2023 (3%)
Maximum reimbursement amount	$91.21	$93.95

Intra-city relocation

	Allowance / maximum reimbursement amount under this Determination
	Allowance rate as at 4 August 2022 (pre-Determination amount)	Effective from 4 August 2023 (3%)
APS3 or below	$1,240	$1,277
APS4 or above	$824	$849

Field work allowance

	Allowance / maximum reimbursement amount under this Determination
	Allowance rate as at 4 August 2022 (pre-Determination amount)	Effective from 4 August 2023 (3%)
Hourly allowance rate	$2.03	$2.09

Cadets

	Allowance / maximum reimbursement amount under this Determination
	Allowance rate as at 4 August 2022 (pre-Determination amount)	Effective from 4 August 2023 (3%)
Annual book and equipment allowance	$524	$540
Annual living away from home allowance	$4,554	$4,691

Support for excess employees

	Allowance / maximum reimbursement amount under this Determination
	Allowance rate as at 4 August 2022 (pre-Determination amount)	Effective from 4 August 2023 (3%)
Excess employee transition and financial planning and/or preparation of job applications	$2,478	$2,552

‘Part day’ allowance for travel

	Allowance / maximum reimbursement amount under this Determination
	Allowance rate as at 4 August 2022 (pre-Determination amount)	Effective from 4 August 2023 (3%)
EL1 or below	$70.97	$73.10
EL2	$83.72	$86.23

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

EL2 Professional allowance

	Amount of allowance to be paid in each year under this Determination
	Allowance rate as at 4 August 2022 (pre-Determination amount)	2023 (and each calendar year thereafter)
Annual professional allowance	$1,847	$1, 902

Details about the ATO (non-SES employees) Determination 2023 – employee salary and allowances.