ato logo

Section A – Scope of the agreement

Last updated 4 March 2020


1. Name of the Agreement


This Agreement is the Australian Taxation Office (ATO) Enterprise Agreement 2017.

2. Who does the Agreement cover?


This Agreement covers:




Commonwealth of Australia, represented by the Commissioner of Taxation.




All employees of the ATO, who are employed under the Public Service Act 1999 in classifications at and below APS Executive Level 2.

3. When does the Agreement start and end?


The Agreement takes effect seven days after approval by the FWC under section 54 of the Fair Work Act 2009.


The nominal expiry date of the Agreement is three years after its date of commencement.


Any right, obligation or liability that was already accrued or incurred under the provisions of the ATO Enterprise Agreement 2011 shall be preserved. Any benefits accrued shall be subject to the operation of this Agreement.

4. Principles and values-based employment framework


This Agreement provides a principles-based decision-making framework. The following principles underpin all provisions in this Agreement:



a) providing a safe, secure and fair environment;

b) assisting employees to balance their work and personal commitments;

c) the ATO being as flexible as it can, taking into account the employee’s preferences and personal circumstances;

d) fostering strong cooperative relationships between the ATO and its employees;

e) safeguarding the health and wellbeing of employees;

f) respecting and valuing diversity;

g) preventing discrimination and harassment;

h) treating employees fairly and impartially;

i) making the most efficient use of resources; and

j) supporting sustainable environmental management.


They will be supported by policies and guidelines as appropriate.

5. Authority of the Commissioner


If a power or authority under this Agreement does not refer to a nominated person, it shall be read to be a power or authority of the Commissioner.


For the purpose of subclause 5.1, a nominated person includes the following:



a) a manager as defined in Attachment E;

b) a Director as defined in Attachment E;

c) Second Commissioners or SES referred to in subclause 5.3.


If this Agreement gives a power or authority to a manager, that power and authority is also given to Directors for employees under their control, SES for employees in their Line and/or under their control, Second Commissioners and SES Band 3s.


The Commissioner may, in writing, delegate all or any of his or her powers or authority under this Agreement (or authorise a person to exercise any of those powers on his or her behalf), subject to any conditions, limitations or directions that the Commissioner may attach to any delegation or authorisation.


In subclauses 5.1 to 5.4 and in the definition of delegate in Attachment E, a power or authority includes a function, right, discretion or duty.


The Commissioner may delegate the power of delegation to the Deputy Commissioner, ATO People (DC, ATOP).