Section A – scope of the agreement

1. Name of the Agreement

1.1: This Agreement is the Australian Taxation Office (ATO) Enterprise Agreement 2024.

2. Parties to the Agreement

2.1: The Agreement covers:

1. the Commissioner of Taxation, for and on behalf of the Commonwealth of Australia as the employer
2. all employees in the ATO employed under the PS Act other than Senior Executive Service employees or equivalent, and
3. subject to notice being given in accordance with section 183 of the FW Act, and the following employee organisation/s which were a bargaining representative for this Agreement
   1. the Community and Public Sector Union (CPSU), and
   2. the Australian Services Union.

3. Operation of the Agreement

3.1: The Agreement will commence operation seven days after approval by the Fair Work Commission.

3.2: This Agreement will nominally expire on 28 February 2027.

4. Closed comprehensive Agreement

4.1: This Agreement states the terms and conditions of employment of employees covered by this Agreement, other than terms and conditions applying under relevant Commonwealth laws.

4.2: This Agreement will be supported by policies and guidelines, as implemented and varied from time to time.

4.3: Policies and guidelines are not incorporated into and do not form part of this Agreement. To the extent that there is any inconsistency between policies and guidelines and the terms of this Agreement, the terms of this Agreement will prevail.

5. NES precedence

5.1: The terms of this Agreement are intended to apply in a manner that does not derogate from the NES. The NES will continue to apply to the extent that any term of this Agreement is detrimental to an employee of the ATO in any respect when compared with the NES.

6. Authority of the Commissioner

6.1: 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.

6.2: For the purpose of subclause 6.1, a nominated person includes the following:

1. a manager as defined in Attachment E
2. a Director as defined in Attachment E, and
3. Second Commissioners or SES referred to in subclause 6.3.

6.3: 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.

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

6.5: In subclauses 6.1 to 6.4 and in the definition of delegate in Attachment E, a power or authority includes a function, right, discretion or duty.

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