Definitions
Agency Head means the Commissioner of the ATO or the Commissioner’s delegate.
Agreement means the Australian Taxation Office (ATO) Enterprise Agreement 2024.
APS means the Australian Public Service.
APS agency means an agency whose employees are employed under the PS Act, including an agency as defined in section 7 of the PS Act whose employees are employed under that Act.
APS consultative committee means the committee established by the APS Commissioner to consider matters pertaining to the (APS) employment relationship and of interest to the APS as a whole.
APS employee has the same meaning as defined in the PS Act.
Approved student means an employee who has had an application for part-time study approved by their manager.
Areas of Service Delivery means an area or function within the Service Delivery Group at the commencement of this Agreement and a similar area or function that forms part of the Service Delivery Group during the life of the Agreement.
ATO means the Australian Taxation Office.
Australian Defence Force Cadets means the Australian Navy Cadets, Australian Army Cadets, or the Australian Air Force Cadets.
Bandwidth means the span of hours during which an employee can perform ordinary hours.
Broadband refers to the allocation of more than one approved classification by the Commissioner to a group of duties involving work value applying to more than one classification under sub-rule 9(4) of the Public Service Classification Rules 2000. A broadband encompasses the full range of work value of the classifications contained within it.
Casual employee (irregular or intermittent employee) means an employee engaged under section 22(2)(c) of the PS Act who:
Child means a biological child, adopted child, foster child, stepchild, or ward.
Classification or classification level means the approved classifications as set out in rule 5 of the Public Service Classification Rules 2000.
Close relative means (for the purposes of subclause 38.11) the partner a child or a parent of the employee; or any other person approved by the delegate as a close relative of the employee.
Current partner means an employee’s current spouse or de facto partner.
Commissioner means the Commissioner of Taxation or a person who is delegated or authorised to act on their behalf.
De facto partner means a person who, regardless of gender, is living in a common household with the employee in a bona fide, domestic, interdependent partnership, although not legally married to the employee.
Delegate means someone to whom a power or function has been delegated.
Dependant means the employee’s spouse or de facto partner, a child, parent or aged relative of the employee or the employee’s spouse or de facto partner, who ordinarily lives with the employee and who is substantially dependent on the employee. Dependant also includes a child of the employee who does not ordinarily live with the employee but for whom the employee provides substantial financial support.
Director means the person to whom an employee’s manager reports, or an EL2 to whom an employee reports, or an SES to whom an EL2 reports. For the purposes of this definition, an EL2 includes an employee temporarily assigned duties at the EL2 classification level.
Disruption for the purpose of the disruption allowance clause means the detrimental environmental effects on the working conditions of office based employees caused by a variety of factors including one or generally more of the following: dust, noise, fumes, heat, vibrations, cold, wet, dirt, loss of amenities and general inconvenience, which may arise from building activities.
Eligible salary for the purposes of the career break clause means salary, excluding allowances (except higher duties allowance) before adjustments for salary packaging or purchased leave.
Eligible service for the purposes of the salary advancement clause and career break clause is established by reference to subclauses 16.5, 16.6, 16.7 and 58.8.
EL2 employee means an employee employed at the substantive EL2 classification.
Emergency wardens means floor wardens and wardens of the Emergency Control Organisation.
Employee means an employee of the Commonwealth engaged under section 22(2) of the PS Act who is covered by this Agreement (whether full-time, part-time or casual, ongoing or non-ongoing).
Employee representative means a person (whether an ATO employee or not) elected or chosen by an employee, or elected or chosen by a group of employees in a workplace, to represent the individual and/or collective views of those employees in relation to the matter under this agreement.
Employment means the current period of engagement with the APS.
Family means:
Family and domestic violence has the same meaning as in section 106B(2) of the FW Act.
Field work is the performance of duties, outside ATO sites, that primarily involves interaction with taxpayers (including Excise clients) or their representatives about their taxation matters and superannuation obligations.
This includes third party visits in relation to those taxpayers and also Excise field operations and may include workshops, educational visits or seminars which are conducted to directly improve taxpayer(s) compliance. It does not include attendance or presentations at conferences.
Full-time employee is an employee whose ordinary hours are 147 hours in a settlement period in accordance with the agreement.
FW Act means the Fair Work Act 2009 as amended from time to time.
Higher duties is when an employee is assigned to temporarily perform duties at a higher classification level under the performance of higher duties clause.
General inconvenience within the definition of disruption means:
Household means the residence in which the employee normally resides.
Immediate family includes:
Loss of amenities within the definition of disruption means loss of access to normal activities such as a tea room, hot water, fridge and change room.
Manager means an employee’s direct manager who is usually the person to whom an employee reports to on a day-to-day basis for work related matters, and may include a person referred to as a supervisor.
ML Act means the Maternity Leave (Commonwealth Employees) Act 1973 as amended from time to time and any successor legislation.
Non-ongoing employee means an employee engaged under section 22(2)(b) of the PS Act, for a specified term or for the duration of a specified task, and consistent with the FW Act.
NES means National Employment Standards at Part 2-2 of the FW Act.
Ongoing employee means an employee engaged under section 22(2)(a) of the PS Act.
Ordinary hours, duty or work means an employee’s regular hours worked in accordance with this Agreement and does not include additional hours.
Ordinary Time Earnings has the same meaning as in section 6(1) of the SGA Act.
Parliamentary Service means employment under the Parliamentary Services Act 1999.
Partner means a current or former spouse or current or former de facto partner.
Part-time employee means an employee engaged to work less than an average of 147 hours in a settlement period in accordance with this Agreement.
Personal leave year means the period commencing on each annual anniversary date and ending on the day before the next annual anniversary date.
Personal leave anniversary means the anniversary of an employee’s engagement, unless a different anniversary has been set due to leave or absences that do not count as service, prior service or a move from another agency. An employee’s monthly accrual dates are based on their personal leave anniversary.
Promotion has the same meaning as under the PS Act.
Primary caregiver for the purposes of the parental leave clause means a pregnant employee with an entitlement under the ML Act, or an employee other than a casual employee who has primary care responsibility for a child who is born to them or who is adopted or in long-term foster care as per the clauses on adoption and long-term foster care in this Agreement.
PS Act means the Public Service Act 1999 as amended from time to time.
Relevant employee means an affected employee.
Registered health practitioner means a health practitioner registered, or licenced, as a health practitioner (or as a health practitioner of a particular type) under a law of a State or Territory that provides for the registration of licensing of health practitioners (or health practitioners of that type).
Secondary caregiver for the purposes of the parental leave clause means an employee, other than a pregnant employee or casual employee, who has secondary care responsibility for a child who is born to them, or for a child who is adopted or in long-term foster care as per the clauses on adoption and long-term foster care in this Agreement.
SES is an employee whose ongoing or temporary duties are at Senior Executive Service Band 1, 2 or 3.
Settlement period means a four week period commencing on a Thursday and finishing on a Wednesday. Each settlement period will comprise two fortnightly pay periods.
SGA Act means the Superannuation Guarantee (Administration) Act 1992 as amended from time to time.
Standard expected means performance that attains and subsequently maintains a standard of efficiency that an employee may reasonably be expected to attain and subsequently maintain in the performance of those duties.
Subscription Service means a service that the ATO subscribes to in order to set certain rates and allowances.
SWOTVAC means a class-free period where students focus on study and exam preparation.
Unallocated workspaces for the purposes of the accommodation clause means office accommodation where the ratio can be less than one desk per person.