ATO (Executive Level 2) Agreement 2009
Effective Date 8 July 2009
Effective from:
8 July 2009 /
Contact point:
People Helpline (0) 131550
GENERAL / EL2 Employees / Agreement / 8 july 2009
SEGMENT / audience / FORMAT / DATE


Table of Contents

Part 1 – Purpose and principles 5

1. Name of the Agreement 5

2. Who does this Agreement cover? 5

3. When does the Agreement start and end? 5

4. Aims of the Agreement 5

5. Employment principles 6

6. Flexibility Agreements 6

7. EL2 employee representation 7

8. Authority of the Commissioner of Taxation 7

9. Employee consultation 7

10. Corporate consultation 8

11. Relationship to other agreements and Awards 9

Part 2 – Leadership 11

12. Expectations of EL2 employees 11

Part 3 – Balancing work and personal life 12

13. Work/family/lifestyle balance 12

14. EL2 working patterns 12

15. Timekeeping 14

16. Working at home 14

17. Regular part time employment 14

18. General leave provisions 16

19. Annual leave 17

20. Purchased leave scheme 18

21. Sabbatical leave 19

22. Long service leave 19

23. Personal leave 19

24. Compassionate leave 21

25. War service sick leave 22

26. Maternity and maternal leave 22

27. Parental leave 22

28. Adoption leave 23

29. Miscellaneous leave 23

30. Jury service 23

31. Blood donor and vaccination leave 24

32. Ceremonial leave 24

33. Witness leave 24

34. Public holidays 24

35. Christmas closedown 25

Part 4 – Remuneration 26

36. Productivity pay for 2009 - 2012 and roll in of performance pay 26

37. Measuring Corporate Outcomes 28

38. Salary for superannuation purposes 28

39. Base rates of pay 29

40. Fortnightly payments 29

41. Salary on commencement 29

42. Salary on movement within Executive Level 2 29

43. Salary on movement at level from another APS Agency or an ATO Australian Workplace Agreement 29

44. Salary on reduction 29

45. Recovery of Debts to the ATO 30

46. EL2 Remuneration 30

47. Superannuation 31

48. Performance of higher duties 31

49. Salary packaging 32

50. Overtime and access to emergency duty and restriction duty provisions 32

51. Emergency duty 33

52. Restriction duty 34

Part 5 – Assistance and allowances 36

53. Departmental Liaison Officer Allowance 36

54. First Aid Allowance 36

55. Community Language Allowance 36

56. Health and Safety Representative Allowance 36

57. Fire Warden Allowance 37

58. Harassment Contact Officer Allowance 37

59. Wellbeing Site Representative Allowance 37

60. Indigenous Liaison Officer Allowance 37

61. Health and Wellbeing Allowance 37

62. Other allowances 37

63. Professional allowance 38

64. Motor vehicle allowance 38

65. AVO Vehicle Private Usage 39

66. Annualised Private Vehicle Provision and Allowance 39

67. Travel on ATO business 39

68. Travelling allowance 40

69. Excess travel costs 41

70. Loss or damage to clothing or personal effects 41

71. Maintenance of personal equipment 41

72. Reimbursement of fares to visit sick EL2 employee 41

73. Cost of transport for medical or dental treatment 42

74. Additional conditions for EL2 employees undertaking field Work 42

75. Assistance with holiday care program costs 43

76. Eligibility for relocation costs 43

77. Removal expenses 44

78. Expenses for sale or purchase of home 45

79. Disturbance payment 45

80. Temporary accommodation allowance 46

81. Education costs 46

82. Remote localities leave fares 47

83. Emergency or compassionate travel 47

84. District allowance 47

85. Additional leave credits for remote localities 48

Part 6 – Recognising, building and using employee skills 49

86. Performance system 49

87. EL2 development 50

88. Leave for full time studies 50

89. Leave for part time studies 51

90. Financial assistance for study 51

91. Assistance to award holders for study 51

92. Full time placements 51

93. Continuing Professional Development 51

94. Performance counselling 52

95. Unsatisfactory performance procedures 53

96. Unauthorised absences 55

Part 7 – Workforce planning 56

97. EL2 employees whose services cannot be effectively utilised 56

98. Managing excess EL2 employee situations 57

99. Redundancy provisions 59

100. Termination of employment 63

101. Permanent relocation of EL2 employees between offices 64

102. Resignation 65

103. Non-ongoing EL2 employees – general terms and conditions 65

104. Non-ongoing EL2 employees engaged whose current period of employment with the ATO commenced prior to the date this Agreement commenced – additional terms and conditions 66

105. Non-ongoing EL2 employees whose current period of employment with the ATO commenced on or after the date that this Agreement commenced – additional terms and conditions 67

Part 8 – Working together 72

106. Working environment 72

107. Disputes Avoidance and Settlement Procedures (DASP) 72

108. EL2 Employee Assistance Scheme 75

109. Accommodation 75

Part 9 - Attachments 76

Attachment A - Pay rates for 2009/2010, 2010/2011 and 2011/2012* 76

Attachment B - ATO Agreements 2009 Corporate Outcome Measures 77

Attachment C - Conditions relating to service for redundancy benefit purposes 79

Attachment D - Definitions 81

ATO (Executive Level 2) AGREEMENT 2009 2

Part 1 – Purpose and principles

1.  Name of the Agreement

1.1 This Agreement is called the ATO (Executive Level 2) Agreement 2009.

2.  Who does this Agreement cover?

2.1 Employer

The Commissioner of Taxation.

2.2 EL2 employees

All EL2 employees of the ATO, including the Australian Valuations Office, who are employed under the Public Service Act 1999 at a classification level listed as being part of the APS classification Executive Level 2.

The Agreement does not apply to:

a)  any person who is engaged overseas only to perform duties overseas;

b)  any person who is not employed under the Public Service Act 1999; or

c)  EL2 employees who are covered by an Australian Workplace Agreement.

3.  When does the Agreement start and end?

3.1  The Agreement comes into operation on the later of 1 July 2009 or 7 days after the Workplace Authority decides that the Agreement passes the no-disadvantage test.

3.2 The nominal expiry date of this Agreement is 30 June 2012.

3.3 Notwithstanding the date of commencement of this Agreement, the following changes will take effect from the first payday after commencement of the Agreement:

a)  the first 3.25% pay increase;

b)  the increase to allowances that increase by the rate of the pay increases;

c)  the salary for superannuation purposes for AVO EL2 employees decreasing from 105% of their salary to 101% of their salary; and

d)  the reduction of hours for AVO EL2 employees from 150 hours per settlement period to 147 hours per settlement period.

Closed agreement

3.4 From the commencement of this Agreement, a party to the Agreement or an EL2 employee whose employment is subject to the Agreement shall not pursue further claims for terms and conditions of employment that would have effect during the period of operation of this Agreement, except where consistent with the terms of this Agreement.

4.  Aims of the Agreement

4.1 This Agreement provides a framework to support and enable an outcomes and principles based relationship between EL2 employees and their managers.

4.2 Tax Office values are fundamental to this Agreement which aims to create an environment in which these values are given life as part of a strong performance culture focused on team productivity and individual performance.

4.3 EL2 employees have a separate agreement from other employees because of the leadership role they play in the Tax Office. EL2 employees provide the leadership for day-to-day implementation of operational strategies and bottom up continuous improvement and intelligence. In partnership with our SES officers, they set the tone and expectations for a performance culture that delivers on our commitments and which lives our corporate values.

4.4 During the term of this Agreement the Tax Office will operate in an environment impacted by the global economic downturn and where we will implement the third stage of our transformational change program. Both provide challenges and opportunities and will require good leadership, responsiveness and commitment. The fundamental goal of the EL2 leadership group is to provide strong and positive leadership in a manner which:

a)  supports employees through these changes, consistent with Tax Office values;

b)  promotes improvement in individual and organisational capability; and

c)  inspires others in the achievement of the Tax Office’s strategic statement and corporate goals, ensuring our mission of creating an environment that promotes high levels of voluntary compliance, low compliance costs and community trust and confidence in us and in Australia’s tax and superannuation systems.

5.  Employment principles

5.1  The ATO is primarily an employment based organisation. The following principles underpin all provisions in this Agreement:

a)  providing appropriate remuneration, reward and recognition;

b)  valuing good performance and providing honest feedback;

c)  improving organisational capability;

d)  aligning EL2 employee performance with the aims of the ATO;

e)  assisting EL2 employees to balance their work and private commitments;

f)  providing a safe and secure work environment;

g)  respecting and valuing diversity, preventing discrimination, ensuring freedom of association; and

h)  behaving ethically and with integrity in accordance with the APS Values and Code of Conduct.

6.  Flexibility Agreements

6.1 In recognition of particular skills, capabilities or additional responsibilities, or to meet special workplace circumstances, operational requirements, market rates or to provide individual flexibility, the Commissioner may agree to supplement the terms of this Agreement with payments, benefits or conditions, for an employee, which are above the provisions of this Agreement.

6.2 There will be no restriction on an employee disclosing arrangements under a Flexibility Agreement to any party. However, the ATO will treat Flexibility Agreements as personal information subject to relevant privacy provisions.

6.3 In relation to Flexibility Agreements:

a)  discussions on a Flexibility Agreement can be initiated by the Commissioner or the EL2 employee;

b)  employees may have an employee representative to represent them in any discussions;

c)  the Flexibility Agreement may be for a fixed period or only apply when particular conditions are met;

d)  the Flexibility Agreement must be signed by the Commissioner and the EL2 employee and is enforceable as if it is a term of this Agreement; and

e)  the ATO will report to the National Consultative Forum on the number of Flexibility Agreements in operation and the reasons for their operation without compromising the privacy arrangements above.

7. EL2 employee representation

7.1 In any individual employee workplace matter arising under this agreement, an EL2 employee may have an employee representative, which may be a union representative, assist or represent them. To avoid doubt, this assistance includes acting as an advocate. All participants will treat each other with respect and courtesy and all participants will deal with the employee’s representative in good faith.

7.2 For ATO employees, time spent on being a union or other representative under this clause is time on duty. Release from duty will be subject to operational requirements and prior approval from the representative’s manager.

7.3 The period of release will extend to the time of discussions, meetings or interviews with management plus a reasonable time to assist the other employee before and after the discussion, meetings or interview. Nothing in this clause should be read as providing or enhancing any right of entry for the employee representative to enter ATO.

8. Authority of the Commissioner of Taxation

8.1 This Agreement does not reduce the general authority and responsibility of the Commissioner under the various taxation, superannuation and child support laws and Public Service legislation.

8.2 This Agreement does not prevent the implementation of Government initiatives and directions or Machinery of Government changes.

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

8.4 Where this Agreement has given a power or authority to a Manager that power and authority has also been given to Directors for employees under their control, NPMs and SES for employees in their Line and/or under their control, and Second Commissioners.

8.5 Where this Agreement has given a power or authority to a Director, that power or authority has also been given to NPMs and SES for employees in their Line and/or under their control, and Second Commissioners.

8.6 The Commissioner may delegate any of his or her powers under this Agreement or authorise a person to exercise any of those powers on his behalf.

9. Employee consultation

Principles

9.1 Consultation and communication within the ATO takes place on the basis of the following principles:

a)  The Commissioner and the ATO Executive has the responsibility of making business decisions that affect the ATO’s outcomes and future.

b)  Managers, at all levels, are also accountable for delivering business outcomes and have the authority to make relevant decisions.

c)  EL2 employees should be consulted about matters that significantly affect them.

d)  EL2 employees have a right to have their views represented, where they request, through their chosen representative, including union representatives.

9.2 In line with the above principles, the ATO will undertake consultation with EL2 employees, and where they choose, their representatives, where practicable, in relation to prospective business decisions.

9.3 The ATO will also consult with EL2 employees, and where they choose, their representatives, in relation to the implementation of decisions that significantly affect them.

Definition of consultation

9.4 “Consultation” means the sharing of information and providing a genuine opportunity for employees, and where they choose, their representatives, to put their views to the appropriate decision maker and for those views to be considered before a final decision is made.

10. Corporate consultation

10.1 Consistent with the principles stated in clause 9 the ATO undertakes to consult with EL2 employees, and their representatives, regarding matters relating to organisational or operational change that may affect EL2 employees. Consultation is to occur at the national, sub-plan or local level as appropriate for the nature of the change.

10.2 In addition, the ATO will consult with EL2 employees, and where they choose, their representatives, as and where required under the provisions of specific clauses in this Agreement.