43. Workloads

43.1: The ATO recognises the importance of employees balancing their work and personal life. While it is acknowledged that at times it may be necessary for some extra hours being worked by some employees, this should be regarded as the exception rather than the rule.

43.2: When determining workloads for an employee or group of employees, the ATO will consider the need for employees to strike a balance between their work and personal life.

43.3: Where an employee or group of employees raise that they have experienced significant workload pressures over a prolonged period of time, the ATO and employee/s together must review the employees’ workloads and priorities, and determine appropriate strategies to manage the impact on the employee or group of employees. A similar process will apply where travel demands become, or are likely to become, excessive.

Attendance and working patterns

44. Hours of work

44.1: For full-time employees, the specified hours of work are 147 hours in a settlement period.

44.2: For part-time employees, the specified hours are less than 147 hours in a settlement period and as set out in their part-time work agreement.

44.3: The standard hours of work for full-time employees are 8:30 am to 12:30 pm, 1:30 pm to 4:51 pm, Monday to Friday.

44.4: A meal break of at least 30 minutes must be included after no more than five continuous hours.

44.5: The bandwidth for ordinary working hours is 7:00 am to 7:00 pm, Monday to Friday.

44.6: If a delegate and a majority of the affected employees agree, approval may be given to vary the arrangements within all or any part of the business line so the bandwidth for ordinary working hours may range from 7:00 am up to 9:00 pm. It will still be up to an individual employee to agree with the delegate on their regular hours.

44.7: Business lines should monitor the implementation of the new arrangements to assess the impact on the health and well-being of the employees in the workplace.

44.8: An employee shall record the actual times of their commencing and ceasing duty in the ATO’s approved time management system.

Regular hours

44.9: Regular hours are the pattern of duty by which an employee will work the specified hours. This may operate in conjunction with flextime or EL TOIL arrangements.

44.10: An employee and their manager will agree on the employee's regular hours within the bandwidth hours balancing the needs of the employee and clients. The regular hours can be changed by agreement between the employee and their manager to take effect from the beginning of the next settlement period.

44.11: However if no agreement is sought or can be reached, a full-time employee's regular hours will be the standard hours of work, with access to flextime or EL TOIL arrangements. For part-time employees, regular hours will be those specified in their part-time work agreement.

44.12: For employees subject to the regular bandwidth, the maximum time for regular hours on any day is 10 hours. For employees subject to an extended bandwidth it is 12 hours and 15 minutes. A meal break of at least 30 minutes must be included after no more than five continuous hours.

44.13: Regular hours shall be worked continuously except for meal breaks.

44.14: A manager may require an employee to work all or part of their regular hours on a given day where there are clear operational requirements.

44.15: A manager cannot require an employee not to work during regular hours due to a lack of work.

Leave

44.16: Timekeeping and adjustments to leave credits will be based on absence during regular hours or rostered shiftwork hours.

44.17: Where an employee's regular hours on a particular day exceeds 7 hours 21 minutes, the employee may elect for the hours in excess of 7 hours 21 minutes to be deducted from their flextime instead of leave.

44.18: Full-time employees may change their regular hours to 7 hours 21 minutes per day for all or part of the settlement period, or periods in which they take Annual Leave in order to ensure access to 20 days Annual Leave per annum.

44.19: For Long Service Leave, or leave for parenting purposes, timekeeping will be credited on the basis of an average of 7 hours and 21 minutes per day, Monday to Friday, over a full settlement period.

Industrial action

44.20: Employees participating in industrial action during their regular hours, regardless of what those hours are on a particular day, are not entitled to make use of flextime or flexible working arrangements to cover any such period of industrial action.

45. Flextime

45.1: Flextime arrangements provide a level of flexibility to employees in their daily working patterns and applies to employees (excluding shiftworkers) whose salary is paid at the APS 1 to APS 6 level. It is not designed to increase or reduce the total number of hours that must be worked.

45.2: The use of flextime is conditional upon operational requirements being met.

45.3: Flextime can only be worked during the employee’s bandwidth.

45.4: A manager may direct an employee not to work hours in addition to their regular hours where there is insufficient work.

45.5: Approval from an employee’s manager is required for an absence during their regular hours (flex leave). The manager will consider the needs of employees and the ATO’s operational requirements when determining whether or not to approve flex leave.

45.6: When prior approval is not possible due to unforeseen circumstances and an employee wants to commence work more than one hour later than their scheduled starting time (under their Regular Hours), they must inform their manager before the scheduled starting time. The manager will determine whether the approval of flex leave is appropriate.

45.7: Flextime will accrue subject to the maximum time that can be credited in a day which is:

1. 10 hours for employees subject to the general bandwidth, or
2. 12 hours 15 minutes for employees subject to the extended bandwidth; plus 15 minutes or less of continuous extra duty under subclause 34.9.

45.8: The maximum flex credit at the end of a settlement period is 25% of the employee’s regular hours and may be carried over indefinitely.

45.9: When an employee has more than the maximum flex credit at the end of a settlement period because of unanticipated work demands or leave, the relevant manager will authorise sufficient flex leave in the next settlement period to reduce the credit to an acceptable level.

45.10: If the flex credit is not reduced to the acceptable level using the process outlined in subclause 45.9, the employee will be considered to be on flex leave from the start of the subsequent settlement period until the flex credit is reduced to the acceptable level.

45.11: The maximum flex debit that can be carried from one settlement period to the next is 15 hours and can be carried over indefinitely. Any excess debit will be removed by a salary deduction. Alternatively, the employee’s manager may approve for the excess to be removed by a deduction from annual or purchased leave. In special circumstances the manager may allow an employee an additional settlement period to reduce their flex debit to the limit.

45.12: Where a flex debit is 15 hours or less in a settlement period, the manager may approve an employee’s request for any amount of the flex debit to be removed using a salary deduction or deduction from the employee’s annual or purchased leave.

45.13: Prior to cessation of employment with the ATO, all reasonable steps should be taken to balance flex debits or credits. If this is not practicable:

1. a credit up to the maximum allowable limit will be paid to an employee at ordinary rates of pay, or
2. any flex debits will be recovered from salary and/or termination pay owing to the employee (except in the case of death).

45.14: When a manager has previously warned or counselled an employee about the misuse of flextime arrangements or a serious matter warranting immediate action arises, the manager may direct the employee to work regular hours without access to flextime.

46. EL working patterns

46.1: Executive Level (EL) employees are sometimes required to work reasonable additional hours. Consistent with the NES, employees may refuse to work unreasonable additional hours.

46.2: EL employees seeking to access time off in lieu (TOIL) are required to keep records of their working hours using the ATO’s approved time management system.

46.3: A manager is to grant TOIL in recognition of reasonable additional hours worked. TOIL granted to employees can be taken as whole or part days.

46.4: The working arrangements for an EL employee should be agreed through discussion between the manager and the EL employee. The discussion should include consideration of the work requirements that will safely get the job done and reasonably allow the employee to balance their work and personal life.

46.5: An EL employee’s working arrangements and actual hours worked should be discussed on at least a quarterly basis between the EL employee and their manager.

46.6: The pattern of hours is to be flexible enough to accommodate short term peaks and troughs in workload, and include expected reasonable additional hours. The agreed pattern of hours is to be recorded.

46.7: Requests from EL employees to access flexible time off which are consistent with their agreed working arrangements are to be supported, subject to operational requirements.

47. Scheduling

47.1: Scheduling will take place in areas of Service Delivery (including support areas) undertaking direct client contact related activities or conducting processing work where the volume requires it. Areas undertaking direct client contact related activities include those where the primary function is to interact with clients using the telephone (inbound or outbound) and over other digital communication platforms.

47.2: Where there is a business need and the ATO proposes to introduce scheduling arrangements to a business area that is not currently scheduled, the ATO is committed to consulting with employees and their representatives consistent with clause 10.

47.3: If a business area is scheduled the ATO will work with employees to:

1. minimise impacts on employee access to flexibility, and
2. manage operational requirements to meet anticipated demand. The ATO will manage this so that employees will be entitled to take their leave entitlements subject to the relevant provisions of this Agreement, accrue and utilise flex leave and EL TOIL, as well as have access to study leave, training and development.

47.4: Scheduling under this clause is the preferred approach and will be used over rostering wherever practicable.

47.5: If an employee is scheduled subclauses 47.6 to 47.13 apply.

47.6: Scheduling arrangements under this clause will be applied within the full span of bandwidth hours under this Agreement subject to:

1. an employee’s preferences submitted under subclause 47.8, and
2. the operational requirements of the business area.

47.7: To facilitate scheduling within the full span of bandwidth hours under subclause 47.6, an employee may be assigned appropriate duties in accordance with subclause 78.1 of this Agreement, in addition to those work types set out in subclause 47.1.

47.8: Employees will submit their preferred hours of work for each work cycle. Generally, the work cycle will be a maximum of 4 weeks.

47.9: Subject to subclause 47.10, if an area is scheduled the ATO will work with employees to create schedules:

1. that are based on the voluntary preferences submitted by employees under subclause 47.8,
2. address coverage gaps through voluntary arrangements with employees, and
3. facilitate regular hours agreements and flexible working arrangements that acknowledges not everyone wants to work the same working pattern.

47.10: The ATO may require employees to work some or all of their hours within the window set in subclause 47.6 for the purpose of training, and/or consolidation of training, and/or the facilitation or support of training. This will only be:

1. in limited circumstances subject where there is business need
2. for a defined period
3. following reasonable notice being provided to employees, and
4. following consideration of the personal circumstances of employees concerned, including their flexible working arrangements under clause 51.

47.11: A schedule developed under this clause will be regarded as the employee’s regular hours for the period they are scheduled.

47.12: Overtime is applicable where an employee is directed to perform additional work (subject to the 15 minute rule in subclause 34.9).

47.13: At any time, an employee can seek the prior approval from their manager for a change to their scheduled hours or implement a swapping arrangement.

48. Rostering

48.1: Rostering will take place in areas of Service Delivery (including support areas) undertaking direct client contact related activities or conducting processing work where the volume requires it. Areas undertaking direct client contact related activities include those where the primary function is to interact with clients using the telephone (inbound or outbound) and over other digital communication platforms.

48.2: Where there is a business need and the ATO proposes to introduce rostering arrangements to a business area that is not currently rostered, the ATO is committed to consulting with employees and their representatives consistent with clause 10.

48.3: Rostering arrangements under this clause will only be applied between the hours of 7.45 am to 6.15 pm, Monday to Friday.

Emphasis on voluntary arrangements

48.4: If an area is rostered the ATO will work with employees to:

1. minimise impacts on employee access to flexibility
2. manage operational requirements to meet anticipated demand. The ATO will manage this so that employees will be entitled to take their leave entitlements subject to the relevant provisions of this Agreement, accrue and utilise flex leave and EL TOIL as well as have access to study leave, training and development, and
3. will rely on voluntary arrangements to the maximum extent practicable, while ensuring that operational requirements are met.

48.5: The arrangements (which may be reflected in rosters) may include:

1. managing the accumulation and taking of planned leave and flex leave
2. facilitating regular hours agreements and flexible working arrangements that acknowledge not everyone wants to work the same working pattern
3. voluntary rosters
4. providing a facility to identify other employees with suitable skill sets to assist employees who wish to arrange a swap of working times, or
5. the use of partial rostering and/or team based rostering where appropriate.

48.6: The process of consultation and negotiation used to develop the voluntary rostering arrangements will be:

1. the work cycle is set as appropriate to meet the business needs of the area. The work cycle will be a maximum of 4 weeks and determined in accordance with work needs of the work area
2. the ATO advises affected employees of predicted staffing requirements as early as practicable
3. employees advise their preferred working hours, including their preferred lunch hours and any hours they cannot work for hardship or other reasons
4. the ATO develops a draft roster which identifies any gaps
5. the ATO will genuinely attempt to address any gaps through voluntary means by working with employees. This may include offering an incentive for subsequent rosters such as first preference to preferred working times or flex leave to those who commit to addressing the gaps in the current roster, and
6. then implement, if required, an ‘as directed’ roster to fill remaining gaps.

48.7: The ATO is committed to getting voluntary arrangements to work for every work cycle to the maximum extent practicable. In establishing the roster, the ATO will:

1. take account of the personal circumstances of employees concerned
2. ensure equity and fairness for all affected employees, and
3. not roster an employee at times that the delegate determines, on reasonable grounds, would cause the employee hardship.

48.8: At any time an employee can seek to renegotiate their rostered hours or implement a swapping arrangement, however the hours can only be changed with the agreement of the Director/manager.

48.9: A roster developed under this clause will be regarded as the employee’s regular hours for the period they are rostered.

48.10: Overtime may be scheduled when client demand exceeds the employee hours available.

48.11: Overtime is also applicable where an employee has completed their rostered hours for work and is directed to perform additional work (subject to the 15 minute rule in subclause 34.9).

48.12: Where an employee believes their proposed roster is unfair or their circumstances have not been fairly considered, they should raise the matter as soon as possible with their manager or Director.

48.13: The delegate will provide a decision to a matter raised under subclause 48.12 in a reasonable period. Generally, this should be before the commencement of the roster.

49. Regular part-time employment

49.1: Employees engaged on a full-time basis, will not be compelled to convert to part-time employment.

49.2: Employees engaged on a part-time basis, will not be compelled to convert to full-time employment.

49.3: Unless specifically provided by this clause, the terms and conditions for regular part-time employees will be the same as for full-time employees, except they will be calculated on a pro rata basis. No pro rata adjustments will be made to any expense related allowances that the employee is eligible for under this Agreement.

49.4: The hours of work may be changed at any time by agreement between the delegate and the employee.

49.5: A regular part time employee and their manager may, by agreement, vary the hours worked within a cycle (4 weeks). An employee is free to decline any request for variation to working hours without the matter being pursued further by the manager.

49.6: The employee’s average hours per week over a settlement period will be used for leave accrual purposes. The employee’s average hours is the total hours to be worked in that 4 week cycle divided by 4. The average hours per week will be used for leave accrual, flex carry over and payment of salary purposes.

49.7: Regular part-time employees can carry over hours (credit or debit) from one settlement period to another. The carryover will be a maximum of 25% credit or 10% debit of the employee’s average hours per settlement period.

49.8: The hourly rate of pay for a regular part-time employee will be the same as for a full-time employee.

49.9: A regular part-time employee whose salary is at or above the minimum salary point of the EL1 classification level and is given approval in appropriate circumstances to access overtime provisions will be paid their normal hourly rate for time worked up to 147 hours in a settlement period.

49.10: Approval may be given in appropriate circumstances for regular part time employees above the salary barrier to receive overtime payment for duty beyond this entitlement.

49.11: A regular part-time employee is not to get paid for more hours under the minimum payment for public holiday duty than if the part-time employee had worked a normal day.

49.12: There are guidelines on regular part time employment.

49.13: Under this Agreement there are not:

1. any limits on the number of part time employees engaged within the ATO, and
2. any minimum or maximum hours of work for regular part time employees.

Access to part-time work by existing employees

49.14: A reasonable request by an employee to access part time employment, or to renew a current regular part-time employment arrangement, will be approved if there is a balance between the employee’s personal needs and operational requirements.

49.15: Before an employee commences regular part-time duty, hours of work are to be specified in writing.

49.16: The maximum period for each part-time agreement is 12 months. The delegate may extend this maximum period at the employee’s request.

49.17: A proposal to work part time, where an employee has been temporarily assigned to duties, can only be for the duration of the temporary assignment.

49.18: Hours of work will not be varied without the written consent of the employee.

49.19: The employee’s part-time agreement will cease and they will revert to full-time:

1. at the expiry of the period, or
2. where the employee has been successful in their application for promotion, or permanent or temporary transfer, when the employee commences those new duties.

Nothing in this subclause prevents the employee from initiating a new proposal at the end of the period or with respect to the new duties.

49.20: A full-time employee permitted to perform their duties on a part time basis for an agreed period may, if circumstances alter before the expiry of the agreed period, revert to full-time duties as soon as practicable, but no later than the expiry of the period.

49.21: If an employee is assigned to different duties for the period, the employee will be allowed to move to appropriate full-time duties at the employee’s classification level, having regard to the employee's qualifications and experience.

Employees engaged as part-time

49.22: The ATO may engage an employee on a regular part-time employment arrangement.

49.23: On engaging an employee under the provisions of subclause 49.22, the delegate will specify:

1. the hours of work to be worked in each week over a settlement period, and
2. the times to be worked on each day of the cycle.

49.24: An employee who is engaged as a part-time employee may only convert to full-time employment by promotion or assignment to full time duties.

49.25: Hours of work may be varied by agreement between the employee and the delegate.

50. Job sharing

50.1: Job sharing arrangements between two or more regular part-time employees may be approved by the delegate. This will be subject to operational circumstances and the agreement of each employee.

51. Flexible working arrangements

51.1: The ATO, employees and their unions recognise:

1. the importance of an appropriate balance between employees’ personal and working lives, and the role flexible working arrangements can play in helping to achieve this balance
2. access to flexible work can support strategies to improve diversity in employment and leadership in the APS
3. access to flexible work supports APS capability, and can assist in attracting and retaining the employees needed to deliver for the Australian community, including employees located at a wider range of locations
4. that flexibility applies to all roles in the ATO, and different types of flexible working arrangements may be suitable for different types of roles or circumstances, and
5. requests for flexible working arrangements are to be considered on a case-by-case basis, with a bias towards approving requests.

51.2: The ATO is committed to engaging with employees and their unions to build a culture that supports flexible working arrangements across the ATO at all levels. This may include developing and implementing strategies through the National Consultative Forum.

51.3: Flexible working arrangements include, but are not limited to, changes in hours of work, changes in patterns of work and changes in location of work.

Requesting formal flexible working arrangements

51.4: The following provisions do not diminish an employee’s entitlement under the NES.

51.5: An employee may make a request for a formal flexible working arrangement.

51.6: The request must:

1. be in writing
2. set out details of the change sought (including the type of arrangement sought and the proposed period the arrangement will operate for, and
3. set out the reasons for the change, noting the reasons for the change may relate to the circumstances set out at section 65(1A) of the FW Act.

51.7: The Commissioner must provide a written response to a request within 21 days of receiving the request.

51.8: The response must:

1. state that the Commissioner approves the request and provide the relevant detail in subclause 51.9, or
2. if following discussion between the ATO and the employee, the ATO and the employee agree to a change to the employee’s working arrangements that differs from that set out in the request – set out the agreed change, or
3. state that the Commissioner refuses the request and include the following matters
1. details of the reasons for the refusal, and
2. set out the ATO’s particular business grounds for refusing the request, explain how those grounds apply to the request, and
3. either
1. set out the changes (other than the requested change) in the employee’s working arrangements that would accommodate, to any extent, the employee’s circumstances outlined in the request and that the ATO would be willing to make, or
2. state that there are no such changes, and
4. state that a decision to refuse the request, or failure to provide a written response within 21 days is subject to the dispute resolution procedures of the enterprise agreement, and if the employee is an eligible employee under the FW Act, the dispute resolution procedures outlined in section 65B and 65C of the FW Act.

51.9: Where the Commissioner approves the request this will form an arrangement between the ATO and the employee. Each arrangement must be in writing and set out:

1. any security and work health and safety requirements
2. a review date (subject to subclause 51.13), and
3. the cost of establishment (if any).

51.10: The Commissioner may refuse to approve the request only if:

1. the ATO has discussed the request with the employee, and
2. the ATO has genuinely tried to reach an agreement with the employee about making changes to the employee’s working arrangements to accommodate the employee’s circumstances (subject to any reasonable business grounds for refusal), and
3. the ATO and the employee have not reached such an agreement, and
4. the ATO has had regard to the consequences of the refusal for the employee, and
5. the refusal is on reasonable business grounds.

51.11: Reasonable business grounds include, but are not limited to:

1. the new working arrangements requested would be too costly for the ATO
2. there is no capacity to change the working arrangements of other employees to accommodate the new working arrangements requested
3. it would be impractical to change the working arrangements of other employees, or to recruit new employees, to accommodate the new working arrangements requested
4. the new working arrangements requested would be likely to result in a significant loss in efficiency or productivity
5. the new working arrangements requested would be likely to have a significant negative impact on customer service, and
6. it would not be possible to accommodate the working arrangements without significant changes to security requirements, or where work health and safety risks cannot be mitigated.

51.12: For First Nations employees, the ATO must consider connection to country and cultural obligation in responding to requests for altering the location of work.

51.13: Approved flexible working arrangements will be reviewed by the ATO and the employee after 12 months, or a shorter period, if agreed by the employee. This is to ensure the effectiveness of the arrangement.

Varying, pausing or terminating flexible working arrangements

51.14: Subclauses 51.15 to 51.18 do not apply to:

1. clause 44 regular hours agreements, and
2. clause 49 regular part-time agreements.

51.15: An employee may request to vary an approved flexible working arrangement in accordance with subclause 51.6. An employee may request to pause or terminate an approved flexible working arrangement.

51.16: The Commissioner may vary, pause or terminate an approved flexible working arrangement on reasonable business grounds, subject to subclause 51.18 and 51.25.

51.17: The ATO must provide reasonable notice if varying, pausing or terminating a flexible working arrangement without the agreement of the employee, having regard to the circumstances of the employee. Exceptions to this requirement are urgent and critical operational circumstances or an employee’s demonstrated and repeated failure to comply with the agreed arrangements.

51.18: Prior to the Commissioner varying, pausing or terminating the arrangement under subclause 51.16 the ATO must have:

1. discussed with the employee their intention to vary, pause or terminate the arrangement with the employee
2. genuinely tried to reach an agreement with the employee about making changes to the employee’s working arrangements to accommodate the employee’s circumstances (subject to any reasonable business grounds for alteration)
3. had regard to the consequences of the variation, pause or termination for the employee
4. ensured the variation, pause or termination is on reasonable business grounds, and
5. informed the employee in writing of the variation, pause or termination to the approved flexible working arrangement, including details set out in subclause 51.8(c).

Working from home

51.19: The ATO will not impose caps on groups of employees on the time that may be approved to work from home or remotely, with each request to be considered on its merits.

51.20: The ATO may provide equipment necessary for, or reimbursement, for all or part of the costs associated with establishing a working from home arrangement.

51.21: An employee working from home is covered by the same employment conditions as an employee working at an office site under this Agreement.

51.22: The ATO will provide employees with guidance on working from home safely.

51.23: Employees will not be required by the ATO to work from home unless it is lawful and reasonable to do so. This may include where circumstances prevent attendance at an office during a pandemic or natural disaster. In these situations, the ATO will consider the circumstances of the employees and options to achieve work outcomes safely.

Short term suspension

51.24: Notwithstanding anything else in this Agreement, approved flexible working arrangements that involve working from home arrangements may be suspended on a short-term basis due to operational requirements, such as the need to deploy employees to priority functions. If this is necessary, the following conditions will apply:

1. the ATO will give the employee a minimum of one week’s notice (and where it can, as much notice as possible) of the suspension of arrangements (this notice may be less if the employee agrees)
2. the ATO in reaching a decision on suspension will take account of any hardship the employee might have
3. such suspension will not exceed eight weeks, unless a longer period is agreed with the employee, and
4. at the end of the suspension, the previous working from home arrangements will be reinstated.

Termination

51.25: Without otherwise limiting subclause 51.17, ‘reasonable notice’ when terminating an approved flexible working arrangement that involves working from home arrangements will be a minimum of four weeks’ notice.

Ad-hoc arrangements

51.26: Employees may request ad-hoc flexible working arrangements. Ad-hoc arrangements are generally one-off or short term arrangements for circumstances that are not ongoing.

51.27: Employees should, where practicable, make the request in writing and provide as much notice as possible.

51.28: Requests for ad-hoc arrangements are not subject to the request and approval processes detailed in subclauses 51.4 to 51.13.

51.29: The ATO should consider ad-hoc requests on a case-by-case basis, with a bias to approving ad-hoc requests, having regard to the employee’s circumstances and reasonable business grounds.

51.30: Where a regular pattern of requests for ad-hoc arrangements from an employee emerges, the ATO should consider whether it is appropriate to seek to formalise the arrangement with the employee.

Altering span of hours (bandwidth hours)

51.31: An employee may request to work an alternative regular span of hours (bandwidth hours). If approved by the Commissioner, hours worked on this basis will be treated as regular working hours and will not attract overtime payments. The ATO will not request or require that any employee alter their regular span of hours (bandwidth hours) under these provisions.

52. Usual location of work

52.1: Unless stated otherwise in the Agreement, an employee’s usual location of work will be the designated ATO office location identified in their letter of engagement. If no designated ATO office location is specified on engagement, the Commissioner may advise the employee of their office location in writing.

52.2: The ATO and the employee may agree to temporary or permanent changes to an employee’s designated office location.

53. Lactation and breastfeeding support

53.1: Reasonable paid time during work hours will be provided for lactation breaks for breastfeeding, expressing milk and other associated activities.

53.2: The ATO will provide access to appropriate facilities for the purpose of breastfeeding or expressing milk, subject to subclause 53.3. In considering whether a space is appropriate, the ATO should consider whether:

1. there is access to refrigeration
2. the space is lockable, and
3. there are facilities needed for expressing such as appropriate seating.

53.3: Where it is not practicable for an ATO site to have a designated space, a flexible approach will be taken so that the employee can access the support required.

53.4: The ATO will facilitate discussion between individual employees and their managers about accommodating the employee’s lactation needs and practical arrangements to meet these needs.

53.5: The manager and employee shall discuss any flexible working arrangements that may be needed to support lactation. This may include consideration of arrangements such as working from home and/or remote working or varying work hours on an ad hoc or regular basis. Wherever possible, requests by an employee will be accommodated, noting these needs may change over time.

53.6: Further information is available in policy.

54. Disaster support

54.1: Where an official disaster or emergency is declared and this prevents an employee from reasonably attending work, or where it impacts their household or home, the ATO will consider flexible working arrangements to assist the employee to perform their work.

54.2: Where flexible working arrangements are not appropriate, the ATO may grant paid miscellaneous leave to an employee with regard to the scale and nature of the emergency. This leave counts as service and may be approved retrospectively.

54.3: In considering what period of leave is appropriate, the ATO will take into account the safety of the employee, their family and household and advice from local, State and Commonwealth authorities.

55. Employee Assistance Scheme

55.1: Employees and their immediate family will have access to a confidential, professional counselling service to assist employees to manage personal and work issues. This service will be provided at no cost to employees by the ATO and will be accessible on paid time.

Holidays

56. Public holidays

56.1: Employees are entitled to the following holidays each year as observed at their normal work location in accordance with the FW Act:

1. 1 January (New Year’s Day)
2. 26 January (Australia Day)
3. Good Friday and the following Monday
4. 25 April (ANZAC Day)
5. the King’s birthday holiday (on the day on which it is celebrated in a State or Territory or a region of a State or Territory)
6. 25 December (Christmas Day)
7. 26 December (Boxing Day), and
8. any other day, or part day, declared or prescribed by or under a law of a State or Territory to be observed generally within the State or Territory, or a region of the State or Territory, as a public holiday, other than a day or part day, or a kind of day or part day, that is excluded by the Fair Work Regulations 2009 from counting as a public holiday.

56.2: If a public holiday falls on a Saturday or Sunday, and if under a State or Territory law, a day or part day is substituted for one of the public holidays listed above, then the substituted day or part day is the public holiday.

56.3: The Commissioner and an employee may agree on the substitution of a day or part day that would otherwise be a public holiday, having regard to operational requirements.

56.4: The Commissioner and an employee may agree to substitute a cultural or religious day of significance to the employee for any day that is a prescribed holiday. If the employee cannot work on the prescribed holiday, the employee will be required to work make-up time at times to be agreed. This substitution does not impact or reduce an employee’s entitlement to First Nations ceremonial leave, NAIDOC leave or cultural leave.

56.5: Where an employee substitutes a public holiday for another day, they will not be paid penalty rates for working their normal hours on the public holiday.

56.6: Where a public holiday falls during a period when an employee is absent on leave (other than annual leave, paid personal/carer’s leave or defence service sick leave) there is no entitlement to receive payment as a public holiday. Payment for that day will be in accordance with the entitlement for that form of leave (e.g. If on long service leave on half pay, payment is at half pay).

56.7: If under a law of a State or Territory every Sunday is declared or prescribed by or under that law to be a public holiday, there is no entitlement to receive payment as a public holiday if the employee would have worked, or does perform work, on that day. In these circumstances, payment will only be made at the public holiday rate if the employee performs work on that day, and the Sunday would otherwise be a public holiday under subclause 56.1(a)-(h).

56.8: An employee, who is absent on a day or part day that is a public holiday in their normal work location, is entitled to be paid for the part or full day absence as if that day or part day was not a public holiday, except where that person would not normally have worked on that day.

56.9: Where a full-time employee, including but not limited to employees on compressed hours, has a regular planned day off which would fall on a public holiday, the Commissioner may allow the employee to change their planned day off so that it does not fall on a public holiday. If it is not possible to change their planned day off, the employee will be credited 7 hours 21 minutes or an equivalent amount of time to their regular hours for the day, whichever is greater, in flex credits or EL TOIL in recognition of the planned day off.

56.10: Regular part-time employees will be credited for the hours specified in their part-time agreement.

56.11: Employees in Victoria will observe a full day holiday on the day the Victorian Government gazettes as the Melbourne Cup holiday.

57. Christmas closedown

57.1: The ATO will close its normal operations from noon on the last working day before Christmas, with business resuming on the first working day after New Year’s Day.

57.2: Where the last working day before Christmas falls on a Monday, the ATO will close its normal operations from close of business Friday 21 December of that year, with business resuming on the first working day after New Year’s Day.

57.3: Employees will be provided with time off for the Christmas closedown and will be paid in accordance with their regular hours of work. When an employee is absent on leave, payment for the Christmas closedown provision will be in accordance with the entitlement for that form of leave (e.g. if on Long Service Leave half pay, payment is at half pay).

57.4: There will be no deduction from Annual Leave, Purchased Leave or Personal Leave credits for the closedown days.

Leave

58. General leave provisions

58.1: All leave is subject to approval by the delegate.

58.2: Paid leave will count as service for all purposes.

58.3: Where leave is planned, approval must be gained prior to the employee’s absence from duty.

58.4: Where leave is not planned and the employee will not be attending work during their regular hours, the employee is required to notify an appropriate manager as soon as practicable.

58.5: In all cases of unplanned leave applications, if the application has not been submitted prior to the employee returning to work, it must be forwarded to the manager as soon as practicable after they have returned to work.

58.6: Unless otherwise specified, an employee may access leave for part day absences.

Unauthorised absence

58.7: Any absence from duty that is not approved by the delegate is an unauthorised absence.

58.8: When an employee has an unauthorised absence:

1. the period of unauthorised absence shall not count as service for any purpose, and
2. the employee shall not be paid in respect of the period.

Expenses on cancellation of leave

58.9: An employee recalled to work from leave or who has leave cancelled will be reimbursed:

1. any non-refundable deposits and advance fares in respect of the employee and dependants
2. non-refundable rent paid for accommodation not utilised, and
3. other incidental expenses incurred as a result.

Before approving any reimbursement, the delegate may require the employee to provide satisfactory evidence of expenses incurred.

59. Portability of leave

59.1: Where an employee moves into the ATO from another APS agency where they were an ongoing employee, the employee’s unused accrued annual leave and personal/carer’s leave will be transferred, provided there is no break in continuity of service.

59.2: Where an employee is engaged in the ATO immediately following a period of ongoing employment in the Parliamentary Service or the ACT Government Service, the employee’s unused accrued annual leave and personal/carer’s leave will be recognised unless the employee received payment in lieu of those entitlements on cessation of employment.

59.3: Where an employee is engaged as an ongoing employee in the ATO and immediately prior to the engagement the person was employed as a non-ongoing APS employee (whether in the agency or another), at the employee’s request, any unused accrued annual leave (excluding accrued leave paid out on separation) and personal/carer’s leave will be recognised.

59.4: Where an employee is engaged as a non-ongoing APS employee, and immediately prior to the engagement the person was employed as a non-ongoing APS employee (whether in the agency or another) at the employee’s request, any unused accrued annual leave (excluding accrued leave paid out on termination of employment) and personal/carer’s leave will be recognised.

59.5: Where an employee is engaged as an ongoing employee in the ATO, and immediately prior to the engagement the person was employed by a Commonwealth employer (other than in the Parliamentary Services which are covered in subclause 59.2), the Commissioner will recognise any unused accrued personal/carer’s leave at the employee’s request. The Commissioner will advise the employee of their ability to make this request.

59.6: Where an employee is engaged as an ongoing employee in the ATO and immediately prior to the engagement the person was employed by a State or Territory Government, the Commissioner may recognise any unused accrued personal/carer’s leave, provided there is not a break in continuity of service.

59.7: For the purposes of subclauses 59.1 to 59.6, an employee with a break in service of less than 2 months is considered to have continuity of service.

59.8: For the purposes of subclauses 59.1 to 59.6, if an employee has half pay Personal leave credits, they will be converted to full pay credits.

60. Annual Leave

Accrual

60.1: An employee will accrue four weeks paid annual leave for a complete year of service. Leave will accrue daily and be credited on the first day of each month.

60.2: The accrual of leave credits will be reduced on a pro rata basis, for the total leave without pay taken, if more than 30 calendar days leave without pay not to count as service was taken in the calendar year.

Additional credit for shift workers

60.3: Shift workers as defined in subclause 37.2 will accrue 0.1 of a week extra Annual Leave, to a maximum of one week in a calendar year, for each occasion their rostered shift falls on a Sunday.

Direction to take leave

60.4: The ATO may direct an employee to take one fifth of their Annual Leave credit if that credit exceeds 367.5 hours. If an employee is directed to take annual leave under this clause, they will not be eligible to take it at half pay under subclause 60.10 unless approved by the delegate.

Payment for unused leave on cessation of APS employment

60.5: Upon cessation of APS employment, an employee will be paid in lieu of unused Annual Leave credits, including a pro-rata amount for any part month entitlements not yet credited. The amount paid in lieu will include any allowances the employee would have received had they taken the leave.

60.6: For the purpose of subclause 60.5, where an employee is engaged as an employee with the ATO on the next working day after cessation of the previous ATO employment, the employee is not taken to have ceased employment with the APS.

Cashing out of Annual Leave

60.7: An employee may cash out one or 2 weeks of Annual Leave credit subject to the following:

1. the employee must apply to cash out Annual Leave in writing
2. the employee can only cash out Annual Leave once in a twelve month period
3. at the time that the cash out occurs the employee must take at least one week of Annual Leave, and
4. following the taking of the Annual Leave and the cash out the employee’s remaining accrued entitlement to paid Annual Leave must be at least four weeks.

The employee will be paid the amount that would be payable if the employee had taken the leave they are cashing out.

Salary during Annual Leave

60.8: The salary paid to an employee while they are on Annual Leave will be the salary paid as if the employee was continuing on duty.

60.9: If an employee takes Annual Leave at half pay under subclause 60.10 then the salary paid to the employee will be half the salary paid as if the employee was continuing on duty.

Annual leave at half pay

60.10: Subject to subclause 60.4, an employee may take annual leave at half pay. This will result in the period of leave for which the employee is absent being double the amount of leave deducted from the employee’s credits.

61. Purchased Leave scheme

61.1: An employee may purchase up to eight weeks of paid leave each year (in one week blocks) through a pro-rata reduction in their annual salary.

61.2: Delegate approval is required to purchase more than 4 weeks leave each year.

61.3: Any unused leave credits not taken within 2 years will be paid in lieu at the salary rate that was applicable to the employee on the last day of the accrual.

61.4: Purchased Leave will not reduce salary for superannuation purposes or any other purpose covered by this Agreement.

61.5: Upon cessation of employment with the ATO, an employee will be paid in lieu of any unused Purchased Leave credits.

61.6: Once a period of Purchased Leave has been approved, it will not be rescinded by the ATO unless exceptional circumstances arise.

62. Long Service Leave

62.1: An employee is eligible for Long Service Leave in accordance with the Long Service Leave (Commonwealth Employees) Act 1976.

62.2: The minimum period during which Long Service Leave can be taken is 7 calendar days (whether taken at full or half pay). Long service leave cannot be broken with other periods of leave, except as otherwise provided by legislation or provided for in re-crediting of leave clause 74.

63. Career Break

63.1: An employee will be granted miscellaneous leave without pay for the purposes of a career break:

1. for a maximum period of up to 12 months, and
2. provided the employee has a minimum of
1. 3 years eligible service with the ATO, or
2. 3 years eligible service with the ATO since returning from a prior career break, and
3. where subclauses 63.2 and 63.3 are satisfied.

63.2: An employee must provide the delegate with a written application for a career break with enough time to allow for proper consideration of any consequential operational impacts.

63.3: If during the career break an employee engages, or proposed to engage, in employment with another organisation:

1. the employment cannot involve actual or perceived conflicts of interest that cannot be mitigated or otherwise effectively managed, and
2. the employee must provide up to date notification/s of outside employment for the duration of the career break with sufficient time for them to be considered by the delegate.

63.4: Miscellaneous leave without pay granted under subclause 63.1 may count as service for some or all purposes. However, where the career break is in the interest of the ATO the leave will count as service for all purposes when

1. the employee resumes duty with the ATO, or
2. where they have been made excess under subclause 82.2(a) or (b) of this Agreement prior to the resumption of duty with the ATO.

Sabbatical Leave

63.5: An employee may be given approval to work at a 20 per cent reduced eligible salary for a 4 year period followed by a one year Sabbatical Leave period.

63.6: The 4 year period in subclause 63.5:

1. cannot include a Career Break under subclause 63.1, and
2. will be extended by a corresponding number of calendar days for any period of leave without pay or unauthorised absence taken within that 4 year period.

63.7: During the sabbatical year the employee will be paid 80% of the salary as if the employee was continuing on duty excluding any allowances, in equal fortnightly instalments.

63.8: Upon cessation of employment with the ATO or other withdrawal from the scheme, an employee will be paid the balance of any amounts forgone during the 4 year period.

63.9: Sabbatical Leave will count as service for all purposes.

64. Assistance with holiday care program costs

64.1: If an employee with a child(ren) at school, or caring responsibilities for a child/children at school is formally restricted by the delegate from taking Annual Leave, Purchased Leave or Long Service Leave during school holidays, the ATO will pay the employee a portion of the cost of an accredited school holiday program for each child. The amount payable is set out in Attachment A, Schedule 4.

64.2: An amount paid cannot exceed the actual cost incurred, and is only paid on days when the employee is at work.

64.3: An employee whose partner receives a similar benefit from their employer is not eligible for the payment.

64.4: For the purposes of subclause 64.1, a child is not limited to a child of the employee, consistent with subclause 65.2(e).

65. Personal Leave

65.1: An employee will be able to access Personal Leave as follows:

1. Personal Leave for sick purposes (Personal Leave - Sick) taken by an employee
1. because of a personal illness, or injury, of the employee
2. to attend appointments with a registered health practitioner, or
3. to manage a chronic condition.
2. Personal Leave for caring purposes (Personal Leave - Carer’s) taken by an employee to provide care or support to
   1. a member of the employee’s family or household, or
   2. another person for whom the employee has a caring responsibility, who requires care or support because of

1. a personal illness, or injury, of that person, or
2. an unexpected emergency affecting that person.

65.2: For the purposes of subclause 65.1(b), a person that an employee has caring responsibilities for may include a person who needs care because they:

1. have a medical condition, including when they are in hospital
2. have a mental illness
3. have a disability
4. are frail or aged, and/or
5. are a child, not limited to a child of the employee.

Accrual of paid Personal Leave

65.3: The accrual methods outlined in subclauses 65.4 to 65.7 will apply until the ATO transitions to a different accrual method outlined in subclauses 65.9 to 65.10.

65.4: An ongoing employee who has been employed with the ATO since before 30 November 2011 will be credited with 3.6 weeks paid Personal Leave on each personal leave anniversary.

65.5: An ongoing employee engaged with the ATO on or after 30 November 2011 will be credited with:

1. 1.2 weeks of paid Personal Leave on the date of engagement, and each annual anniversary thereafter, and
2. 0.2 weeks on the date of engagement and each monthly anniversary thereafter.

65.6: Notwithstanding subclause 65.4, an employee who:

1. moves to the ATO from another agency on or after 30 November 2011 (excluding a return from a temporary move), or
2. returns to the ATO at the end of a temporary move after the commencement of this Agreement

will be credited with leave on the basis of subclause 65.5, except that their anniversary date for monthly and annual credit will be based on the anniversary date the employee brings with them from their previous agency.

65.7: Any unused leave credits will remain part of an employee’s Personal Leave credit.

Transition to different accrual method

65.8: Over the life of this Agreement and by 1 January 2026, the ATO will transition to the accrual method outlined in subclauses 65.9 to 65.10. When this transition occurs, subclauses 65.9 to 65.10 will apply.

65.9: An ongoing employee will be credited 3.6 weeks Personal leave upon their commencement with the APS.

65.10: After 12 months, an employee’s Personal Leave will accrue daily, credited each monthly anniversary.

Advancement of credit

65.11: An employee who accrues Personal Leave as per subclauses 65.4 to 65.7 and who has exhausted their accrued paid Personal Leave credits, may be advanced some or all of the remainder of their annual entitlement.

65.12: Subclause 65.11 will continue to apply when the ATO transitions to a different accrual method outlined in subclauses 65.9 to 65.10.

Deferral of credit dates

65.13: An employee’s anniversary and monthly accrual dates will be deferred by the whole period of leave without pay, if more than 30 calendar days leave without pay not to count as service have been taken since the employee's last annual anniversary date.

Reduced accrual of Personal Leave credits

65.14: Where leave to undertake employment outside the ATO counts as service, any Personal Leave credits accrued shall be reduced by:

1. where records of personal leave granted to the employee are available - the sum of those periods of leave of absence on account of illness so recorded, and
2. in any other case - 9 hours for each 3 months the employee was on leave.

Satisfactory documentation

65.15: The delegate may request satisfactory documentation from an employee after:

1. absences of more than 3 consecutive working days, or
2. absences of more than 8 days in a calendar year.

65.16: If a delegate requests documentation under subclause 65.15 and it is not provided by the employee, an employee’s Personal Leave will not be approved. The delegate may approve more than 8 days without documentation, but only as unpaid personal leave, and only if it is warranted by the circumstances.

65.17: Satisfactory documentation in support of Personal Leave is:

1. for the purposes of Personal Leave – Sick
1. a medical certificate from a registered health practitioner
2. a statutory declaration made by the employee, or
3. another form of evidence approved by the delegate.
2. for the purposes of Personal Leave – Carer’s (if the care or support is required because of a personal illness, or injury)
   1. a medical certificate from a registered health practitioner, or
   2. a statutory declaration made by the employee, or
   3. another form of evidence approved by the delegate.
3. for the purposes of Personal Leave - Carer’s (if the care or support is required because of an unexpected emergency)
   1. a statement from a relevant authority, or
   2. a statutory declaration made by the employee.

Satisfactory documentation for a chronic condition

65.18: In addition, if an employee, or a person that an employee has caring responsibilities, suffers from a chronic condition, a certificate from a registered health practitioner may be used as evidence of a chronic condition.

65.19: The certificate will be valid for a maximum of 12 months.

Unpaid and Half Pay Personal Leave

65.20: A delegate may approve unpaid Personal Leave when:

1. an employee has exhausted Personal Leave credits
2. an employee is not entitled to paid Personal Leave
3. an employee requests unpaid Personal Leave and the delegate determines it is warranted in the circumstances, or
4. the delegate determines that it is not appropriate to grant paid personal leave for caring purposes.

65.21: An employee is entitled to up to 2 days unpaid Personal Leave – Carer’s under subclause 65.20(a) for each occasion when the employee is required to provide care or support to a member of the employee’s immediate family or household because of personal injury or illness of, or unexpected emergency affecting, the member.

65.22: A delegate may approve the conversion of Personal Leave credits to half pay for the period of leave required for the purpose of personal illness or injury. This will result in the period of leave for which the employee is absent being double the amount of leave deducted from the employee’s credits.

Additional leave credits for compassionate purposes

65.23: Where an employee has no Personal Leave credits and the Commissioner decides special and compassionate circumstances exist, additional credits may be approved.

Access to other leave types when Personal Leave with pay has been exhausted

65.24: Subject to the relevant provisions of this Agreement, an employee who is unfit for work for a period of at least one week may be granted Annual Leave, Purchased Leave or Long Service Leave where they have utilised all paid Personal Leave.

65.25: Managers may waive the one week period in subclause 65.24 when medical treatment is being undertaken for a long term illness, or on an ad-hoc basis, over a long term period.

Personal leave during Flex Leave

65.26: If an employee produces satisfactory documentation that they were unfit for work while on Flex Leave, their flex credits will be reinstated and Personal Leave – Sick granted.

Leave to count as service

65.27: When an employee has been absent from work due to illness or injury for a continuous period of 78 weeks, any leave without pay after 78 weeks has passed will not count as service for any purpose other than Long Service Leave.

65.28: Personal Leave – Carer’s without pay will count as service, except for the purposes of the Long Service Leave (Commonwealth Employees) Act 1976 unless otherwise approved, to a maximum of 30 calendar days each Personal Leave year.

Personal Leave – Casuals

65.29: A casual employee may be absent without pay when not fit for work due to personal illness or injury.

65.30: A casual employee may access 2 days unpaid carer’s leave per occasion, consistent with the NES.

66. Compassionate and Bereavement Leave

Compassionate Leave

66.1: Employees will be eligible for 3 days paid compassionate leave on each occasion when:

1. a member of their family, household or someone they have a close personal relationship with contracts, develops or sustains a life-threatening illness or injury, or
2. the employee or their partner has a miscarriage.

66.2: An employee may be asked to provide evidence to support their absences on compassionate leave.

66.3: Compassionate leave for an occasion may be taken as 3 consecutive days or in separate periods totalling 3 days. This can include part days.

66.4: For casual employees, compassionate leave is unpaid.

Bereavement Leave

66.5: Employees will be eligible for 3 days paid bereavement leave on each occasion when:

1. a member of their family (including a member of their household) or someone they had a close personal relationship with dies, or
2. a child is stillborn, where the child was a member of their family (including a member of their household).

66.6: An employee may be asked to provide evidence to support their absences on bereavement leave.

66.7: Bereavement leave for an occasion may be taken as 3 consecutive days or in separate periods totalling 3 days. This can include part days.

66.8: For casual employees, bereavement leave is unpaid.

67. Defence Reservist Leave

67.1: The Commissioner will give an employee leave with or without pay to undertake:

1. Australian Defence Force (ADF) Reserve and continuous full-time service (CFTS), and
2. Australian Defence Force Cadet obligations.

67.2: An employee who is a Defence Reservist can take leave with pay for:

1. up to 4 weeks (20 days) in each financial year (pro-rata for part-time employees), and
2. an extra 2 weeks (10 days) in the first year of ADF Reserve service (pro-rata for part-time employees).

67.3: Leave can be built up and taken over 2 consecutive years. This includes the extra 2 weeks in the first year of service.

67.4: An employee who is an Australian Defence Force Cadet officer or instructor can get paid leave up to 3 weeks in each financial year to perform their duties. Australian Defence Force Cadet means:

1. the Australian Navy Cadets
2. Australian Army Cadets, and
3. Australian Air Force Cadets.

67.5: In addition to the entitlement at subclause 67.2, paid leave may be granted to an employee to attend an interview or medical examination in connection with the enlistment of the employee in a Reserve Force of the Defence Force.

67.6: Paid defence reservist leave counts for service.

67.7: Unpaid defence reservist leave for 6 months or less counts as service for all purposes. This includes periods of CFTS.

67.8: Unpaid leave taken over 6 months counts as service, except for annual leave.

67.9: An employee will not need to pay their tax free ADF Reserve salary to their agency for any reason.

68. Defence Service Sick Leave

68.1: An employee is eligible for defence service sick leave credits when the Department of Veterans Affairs (DVA) has certified that an employee’s medical condition is as a result of either:

1. war-like service, or
2. non-war like service.

68.2: An eligible employee can get 2 types of credits:

1. an initial credit of 9 weeks (45 days) defence service sick leave (pro-rata for part-time employees) will apply as at the following dates, whichever is later
1. they start employment with the APS, or
2. DVA certifies the condition, and
2. an annual credit of 3 weeks (15 days) defence service sick leave (pro-rata for part-time employees).

68.3: An employee can use their defence service sick leave when a recognised medical practitioner provides a certificate that says they were away due to their DVA certified medical condition.

68.4: Unused annual credits can be built up to 9 weeks.

68.5: An employee cannot use annual credits until the initial credit is exhausted.

68.6: Defence service sick leave is paid and counts as service for all purposes.

69. Cultural, Ceremonial and NAIDOC Leave

NAIDOC Leave

69.1: First Nations employees may access up to one day per annum, of paid leave, to participate in NAIDOC week activities. Employees wishing to attend activities during NAIDOC Week involving more than one day’s absence may be granted flextime, Purchased, Annual or unpaid Miscellaneous Leave.

69.2: NAIDOC leave can be taken in part days.

First Nations ceremonial leave

69.3: First Nations employees may be granted paid leave for up to 10 days in any period of two years for cultural or ceremonial purposes.

69.4: The Commissioner may approve additional leave for cultural or ceremonial purposes as miscellaneous leave, with or without pay.

69.5: First Nations ceremonial leave can be taken as part days.

69.6: Cultural, First Nations Ceremonial and NAIDOC Leave is in addition to Compassionate (including Bereavement) Leave.

Cultural leave

69.7: The Commissioner may grant up to 3 days of paid leave per calendar year for the purpose of attending significant religious or cultural obligations associated with the employees’ particular faith or culture.

69.8: The Commissioner may approve additional leave for cultural purposes as miscellaneous leave, with or without pay.

69.9: Cultural leave can be taken as part days.

69.10: For the avoidance of doubt, this leave does not cover cultural purposes or obligations which are eligible for paid leave under subclauses 69.3 to 69.6.

70. Leave in the interests of the Community

Emergency Response Leave

70.1: In line with section 108 of the FW Act, an employee who engages in an eligible community service activity can get emergency response leave to volunteer for emergency management duties for:

1. the time engaged in the activity
2. reasonable travelling time
3. reasonable recovery time, and
4. regular training.

70.2: Full-time and part-time employees will be able to access 20 working days of paid emergency response leave at their full rate of pay per year if required. The Commissioner may provide additional emergency response leave with pay.

70.3: For the purposes of subclause 70.2, full rate of pay is to be as if the employee was at work.

70.4: An additional day of paid leave for recuperation may also be granted, on application, where the employee will not have had an adequate break between the emergency duty and returning to work.

70.5: Paid leave may be refused where the employee’s role is essential to the ATO’s response to the emergency.

70.6: An employee must provide evidence that the organisation requests their services, when required by the delegate. Employees can provide evidence before or as soon as practical after their emergency service activity.

70.7: The ATO may approve reasonable paid or unpaid leave for ceremonial duties and training.

70.8: Emergency response leave, with or without pay, will count as service.

70.9: Where there is a proclaimed natural disaster, the DC ATOP may approve an additional amount of leave with or without pay.

Jury duty

70.10: Employees who are required by a court to attend either for jury selection or to act as a juror will be released from duty on full pay for the period required, without the need to apply for leave.

70.11: Full and part-time employees will be released from duty on their full rate of pay. Payment for casuals will be as per the relevant state legislation.

70.12: For the purposes of subclause 70.11, full rate of pay is to be as if the employee was at work.

70.13: The employee is required to inform their manager before they are released from duty and provide evidence of the need to attend.

70.14: If the employee receives a payment from the court for attendance (which are not expense related such as allowances and reimbursements), they must repay that amount to the ATO for the period of absence. This will be administered in accordance with the overpayments clause.

Blood donation

70.15: An employee can take reasonable time away from duty during their ordinary work hours to donate blood, plasma or platelets. It includes reasonable travel time and the ATO will consider employees on duty.

70.16: The employee must inform their manager in advance of when they will be away from work before donating blood, plasma or platelets.

Vaccinations

70.17: The ATO will offer annual influenza vaccinations at no cost to all employees.

70.18: Where the ATO requires an employee performing a role to be vaccinated for a particular condition, this vaccination will be offered at no expense to the employee.

71. Leave to attend proceedings

71.1: An employee giving evidence before a Court, Tribunal or Royal Commission on behalf of the Commonwealth or a Commonwealth party in the course of their duties, will be considered on duty.

71.2: An employee who is not covered under subclause 71.1, and is required to give evidence to, appear before or attend to instruct a representative at a Court, Tribunal or Royal Commission in relation to their duties will be released from duty without loss of pay. This includes in proceedings relating to a dispute between the employee and the ATO.

71.3: An employee may otherwise be granted paid or unpaid miscellaneous leave by the Commissioner if required to give evidence to a Court, Tribunal or Royal Commission for any other reason. Where approval for unpaid leave is given, the employee may elect to use accrued annual leave, flex leave or time off in lieu.

71.4: The Commissioner may refuse to release an employee from duty having regard to business requirements and whether the employee’s attendance is necessary for the Court, Tribunal or Royal Commission hearing.

71.5: An employee who is summoned as a witness in a Court (except in civil proceedings, unless a Crown witness), administrative tribunal or industrial tribunal will be granted paid leave.

72. Miscellaneous Leave

72.1: An employee may be granted Miscellaneous Leave either with or without pay where it is in the interests of the ATO, and there is no specific leave arrangement for the circumstances.

72.2: If leave is granted without pay, the leave may count as service for some or all purposes.

72.3: Casual employees will be entitled to paid Miscellaneous Leave exclusively for the purposes of family and domestic violence support as outlined in clause 73 and otherwise by Government directive.

72.4: There are guidelines on the granting of Miscellaneous Leave. Employees must be given a written notice of the decision to grant, or refuse to grant, Miscellaneous Leave. Where a request is refused the written notice will include reasons.

73. Family and Domestic violence support

73.1: The ATO will provide support for employees affected by family and domestic violence, depending on the employee’s circumstances.

73.2: The ATO recognises that a holistic approach should be taken to support the employee, appropriate for the employee’s individual circumstances.

73.3: Family and domestic violence support provisions, including paid leave, are available to all employees covered by this Agreement.

73.4: An employee experiencing family and domestic violence is able to access paid miscellaneous leave. Reasons an employee experiencing family and domestic violence may access this leave include, but are not limited to:

1. illness or injury affecting the employee resulting from family and domestic violence
2. providing care or support to a family or household member who is also experiencing family and domestic violence, and is ill or injured as a result of family and domestic violence
3. providing care or support to a family or household member who is also experiencing family and domestic violence, and is affected by an unexpected emergency as a result of family and domestic violence
4. making arrangements for the employee’s safety, or the safety of a close relative
5. accessing alternative accommodation
6. accessing police services
7. attending court hearings
8. attending counselling, and
9. attending appointments with medical, financial or legal professionals.

73.5: This entitlement exists in addition to an employee’s existing leave entitlements and may be taken as consecutive days, single days or part days and will count as service for all purposes.

73.6: Given the emergency context in which leave may need to be accessed, employees can proceed to take the leave and seek approval at a later date, as soon as practicable.

73.7: These provisions do not reduce an employee’s entitlement to family and domestic violence leave under the NES.

73.8: Paid miscellaneous leave available under this clause is paid for ongoing and non-ongoing employees at their full rate as if they were at work.

73.9: Paid leave for casual employees under this clause is paid at their full pay rate for the hours they were rostered to work in the period they took leave.

73.10: Evidence may be requested to support the ATO in approving leave. In most cases, this will not be required. Where it is required, this will be discussed with the employee and a statutory declaration is the only form of evidence the ATO will require, unless the employee chooses to provide another form of evidence.

73.11: An employee may also choose to provide other forms of evidence, including a medical certificate, or document issued by the Police Service, a Court, a Doctor, district Nurse, a Family Violence Support Service or Lawyer.

73.12: The ATO will take all reasonable measures to treat information relating to family and domestic violence confidentially. The ATO will adopt a ‘needs to know’ approach regarding communication of an employee’s experience of family and domestic violence, subject to steps the ATO may need to take to ensure the safety of the employee, other employees or persons, or mandatory reporting requirements.

73.13: Where the ATO needs to disclose confidential information for purposes identified in subclause 73.12, where it is possible the ATO will seek the employee’s consent and take practical steps to minimize any associated safety risks for the employee and/or privacy breaches.

73.14: The ATO will not store or include information on the employee’s payslip in relation to the employee’s experience of family and domestic violence; any leave accessed for the purposes of family and domestic violence; or support(s) provided by the employer, unless otherwise required by legislation.

73.15: Other available support may include, but is not limited to, flexible working arrangements, additional access to EAP, changes to their span of hours or pattern of hours and/or shift patterns and/or location of work where reasonably practicable.

73.16: The ATO will acknowledge and take into account an employee’s experience of family and domestic violence if an employee’s attendance or performance at work is affected.

73.17: Further information about leave and other support available to employees affected by family and domestic violence may be found in policy.

74. Re-crediting of leave

74.1: When an employee is on:

1. Annual Leave
2. Purchased Leave
3. Defence Reservist Leave
4. First Nations ceremonial Leave
5. NAIDOC Leave
6. Cultural leave, or
7. Long Service Leave, and

becomes eligible for, under legislation or this Agreement:

8. Personal/carer’s Leave
9. Compassionate or Bereavement Leave
10. Jury Duty
11. Emergency Services Leave
12. Leave to attend to family and domestic violence circumstances, or
13. Parental Leave, Premature birth leave, Stillbirth leave or Pregnancy loss

the affected period of leave will be re-credited.

74.2: When an employee is on personal/carer’s leave and becomes eligible for parental leave, premature birth leave, stillbirth leave or pregnancy loss leave, the affected period of leave will be re-credited.

74.3: Re-crediting is subject to appropriate evidence of eligibility for the substituted leave.

Leave for parenting purposes

75. Parental Leave

75.1: A primary caregiver, secondary caregiver and ML Act is defined in the definitions section (Attachment E).

75.2: An employee who is a primary caregiver or secondary caregiver is entitled to parental leave up until 24 months from the date of the child’s birth or placement (parental leave period). For the avoidance of doubt, this is inclusive of all legislated leave entitlements. The parental leave period does not extend non-ongoing employment where the employment period remaining is less than 24 months. An employee is only eligible for parental leave with pay as either a primary caregiver or a secondary caregiver for the particular parental leave period, and cannot switch roles for the purpose of accessing additional paid leave.

75.3: For the pregnant employee, the parental leave period starts on commencement of maternity leave as per ML Act requirements, and ceases 24 months from the date of birth. Medical certification requirements for the pregnant employee will be as required by the ML Act.

75.4: Conditions in this Agreement will continue to apply in circumstances where successor legislation to the ML Act does not provide parental leave conditions included in this Agreement.

Payment during parental leave

75.5: An employee is entitled to parental leave with pay as per subclauses 75.7 and 75.8 below within the parental leave period. Any further parental leave during the parental leave period is without pay. Unused paid parental leave remaining at the end of the employee’s parental leave period will lapse. An employee may choose to use their accrued paid leave entitlements in accordance with usage and eligibility requirements in this Agreement during the parental leave period that would otherwise be without pay.

75.6: Employees newly engaged or who have moved to the ATO from another APS agency are eligible for the paid parental leave in subclauses 75.7 and 75.8 where such paid leave had not already been provided by another APS or Commonwealth employer in the 24 months since the child’s date of birth or placement. If the paid leave used by the employee with the previous Commonwealth or APS employer is less than the limits specified in subclauses 75.7 and 75.8, the balance is available to the employee.

75.7: An employee who is a primary caregiver as defined in Attachment E is entitled to parental leave with pay during the parental leave period to a maximum of 18 weeks as provided in Table 1 below.

Table 1: Primary caregivers – circumstances for paid parental leave

Paid leave entitlement under the ML Act	Additional parental leave with pay under this Agreement for the primary caregiver
12 weeks’ paid maternity leave, including any reduced paid maternity leave period due to ML Act qualifying period rules	Paid leave to bring the total period of paid parental leave to 18 weeks
No ML Act eligibility or coverage	18 weeks

75.8: An employee who is a secondary caregiver as defined in Attachment E is entitled to parental leave with pay during the parental leave period as provided in Table 2 below.

Table 2: Secondary caregivers – circumstances for paid parental leave

Period which coincides with the parental leave period for the secondary caregiver	Parental Leave with pay under this Agreement
Date of commencement of this Agreement to 28 February 2025	8 weeks, or top up to 8 weeks where a lesser period of parental leave has already been provided
1 March 2025 to 28 February 2026	11 weeks, or top up to 11 weeks where a lesser period of parental leave has already been provided
1 March 2026 to 27 February 2027	14 weeks, or top up to 14 weeks where a lesser period of parental leave has already been provided
On and from 28 February 2027	18 weeks, or top up to 18 weeks where a lesser period of parental leave has already been provided

75.9: Flexibility – Parental leave with pay, whether provided as maternity leave under the ML Act or under this Agreement, can be accessed flexibly during the parental leave period and does not have to be taken in a single block. For the avoidance of doubt, parental leave can be used to replicate a part time work arrangement, and can be taken concurrently with another parent in relation to the same child.

75.10: Rate of payment during paid parental leave is the same as for an absence on personal/carer’s leave and based on the employee’s weekly hours at the time of the absence.

75.11: Half-pay option: The payment of any paid parental leave may be spread over a maximum period of 36 weeks at the rate of, no less than, half the normal rate of salary. All paid parental leave counts as service for all purposes, where permitted by legislation.

Adoption and long-term foster care

75.12: An employee who is a primary caregiver or secondary caregiver is entitled to parental leave in accordance with this Agreement for adoption or long-term foster care, provided that the child:

1. is under 16 as at the day (or expected day) of placement
2. has not lived continuously with the employee for a period of 6 months or more as at the day (or expected day) of placement, and
3. is not (otherwise than because of the adoption) a child of the employee or the employee’s spouse or de facto partner.

75.13: Documentary evidence of approval for adoption or enduring parental responsibilities under formal fostering arrangements must be submitted when applying for parental leave for adoption or long-term foster carer purposes.

Stillbirth

75.14: Parents of a stillborn child remain eligible for parental leave, except for paid leave for the secondary caregiver which is 2 weeks.

75.15: A stillborn child is a child:

1. who weighs at least 400 grams at delivery or whose period of gestation was 20 weeks or more
2. who has not breathed since delivery, and
3. whose heart has not beaten since delivery.

Pregnancy loss leave

75.16: A pregnant employee who experiences, or an employee whose partner experiences, pregnancy loss is entitled to one weeks’ paid leave. Pregnancy loss is a miscarriage or other loss of pregnancy that occurs between 12 and 20 weeks’ gestation that is not a stillbirth.

75.17: Pregnancy loss leave is in in addition to entitlements to compassionate leave for miscarriage provided under the FW Act and this Agreement.

Premature birth leave

75.18: In circumstances of a live birth before 37 weeks’ gestation a pregnant employee, or an employee whose partner has given birth prematurely, is entitled to paid premature birth leave from the date of the child’s birth up to just before 37 weeks’ gestation. Parental leave with pay is then available from what would have been 37 weeks’ gestation in accordance with parental leave in this Agreement, noting the parental leave period commences on the child’s date of birth.

Transitional provisions

75.19: Employees eligible for paid leave under the ML Act are required under legislation to use their paid maternity leave first. In this circumstance, the employee may postpone their paid premature birth leave otherwise payable under subclause 75.18 until after the legislated paid maternity leave is used.

Unpaid Parental Leave

75.20: An employee who is entitled to paid leave for parenting purposes is also entitled to leave without pay to care for the child. This leave without pay must be taken within a period of 66 weeks commencing on the day of birth of the child or the day the employee assumes responsibility of an adopted child or fostered child.

75.21: In addition to the leave available under subclause 75.20, the employee who has, or will have responsibility for the care of the child is entitled to leave without pay to care for the child until the child is up to two years old.

75.22: Unless otherwise required by legislation, leave without pay under this clause does not count as service for any purpose.

76. Returning to work after parental leave

76.1: On ending leave for parenting purposes, an employee is entitled to return to:

1. the employee’s pre-parental leave duties, or
2. if those duties no longer exist, available duties for which the employee is qualified and suited at the same classification and pay as applied pre-parental leave.

For the purposes of this subclause, duties means those performed:

1. if the employee was moved to safe duties because of the pregnancy – immediately before the move, or
2. if the employee began working part-time because of the pregnancy – immediately before the part-time employment began, or
3. otherwise – immediately before the employee commenced parental leave.

76.2: All employees returning from leave for parenting purposes will have access to part time work in accordance with clause 49 until the child has attained school age, if they want it.

76.3: Hours of work (specified total hours and regular hours) must be agreed by the delegate and the employee in the normal manner. Work may not be able to be provided in the same job that the employee had as a full-time employee.