111. Cadets
111.1: Cadet salaries, paid fortnightly, will be based upon the anticipated hours that an employee will spend studying and the anticipated hours the employee will spend in the workplace in a year.
111.2: The delegate has the discretion to pay an employee at a higher point in the Cadet salary range on engagement where the delegate determines it is warranted due to the employee’s experience, skills and knowledge. This does not diminish any entitlements under clause 18 salary setting.
111.3: A Cadet will be entitled to an adjustment if the amount received over the year on an averaging basis is less than the amount that the employee would have received if salary payable had been calculated on the actual times they worked or studied each fortnight.
111.4: A Cadet will also be entitled to payment of an allowance, at a rate set out in Attachment A, Schedule 4, to provide for books and equipment. The allowance will be paid on the pay day following 1 March in each year.
111.5: A Cadet who is younger than 21 years of age and who is engaged to perform duties in a location which the delegate agrees necessitates living away from home will be paid an allowance set out in Attachment A, Schedule 4. Where, at the date of commencement of this Agreement, a Cadet is receiving a living away from home allowance greater than the allowance amounts set out in Attachment A, Schedule 4, they will continue to receive that higher rate of allowance.
The allowance will be paid fortnightly.
112. Non-ongoing employment
112.1: A non-ongoing employee is defined in Attachment E.
112.2: Non-ongoing employees will generally have the same terms and conditions of employment as ongoing employees under this Agreement’s terms, except:
- Personal Leave accrual, and
- Redundancy provisions, subject to subclause 112.13.
112.3: This clause and the clauses relevantly indicated in Column 3, Attachment D set out the terms and conditions of employment for non-ongoing employees.
Regular hours of work
112.4: The specified hours are 147 hours in a settlement period or the number of hours specified in the contract of employment, whichever is the lesser.
112.5: Regular hours will be set on commencement of employment. An employee’s regular hours will be within the bandwidth and will consist of a start and finish time and an unpaid meal break time for each day of attendance. An unpaid meal break of at least 30 minutes must be included after no more than 5 continuous hours. The maximum ordinary hours an employee can work in a workplace is 10 working hours per day.
112.6: The employee’s average hours are the total hours to be worked in the 4 week cycle divided by 4. The average hours per week will be used for leave accrual and flex carry over.
Personal Leave
112.7: Subject to subclause 112.9, a non-ongoing employee will be credited with 3.6 weeks of pro-rated Personal Leave based on their initial contract period with the ATO. This will be capped at 3.6 weeks of Personal leave. This will be credited upon the employee’s commencement with the ATO.
112.8: After the initial contract period or 12 months of continuous employment (whichever is shorter), Personal Leave will accrue daily, credited each monthly anniversary.
112.9: When an employee is engaged with the ATO immediately following ongoing or non-ongoing employment, their unused personal leave will be recognised and they will accrue Personal Leave daily, credited each monthly anniversary.
112.10: The employee's monthly accrual date and anniversary date will be deferred by any period of leave without pay not to count as service that has been taken since the employee's last accrual or anniversary date.
Skilling for current job
112.11: The ATO is committed to ensuring non-ongoing employees have the capabilities needed to do their job as the work/role changes. Therefore, wherever practicable the ATO will provide learning activities prior to new work being undertaken. In the event that the ATO is unable to provide access to learning prior to new work being undertaken, time and support will be provided to employees in order that they can acquire the capabilities for their new work/role.
112.12: Non-ongoing employees who have been employed as part of a scheme to gain skills and experience, may be granted access to leave for study where this in accordance with the scheme arrangements.
Redundancy
112.13: If the non-ongoing employee’s contract is not permitted by section 333E of the FW Act, then the redundancy provisions at clauses 82 to 90 will apply.
112.14: If the redundancy provisions apply to an employee under subclause 112.13, the ATO must adhere to the consultation requirements at clause 10 and where applicable, the consultation provisions in clause 84.
113. Casual (irregular or intermittent) employment
113.1: A casual (irregular or intermittent) employee is defined in Attachment E.
113.2: This clause and the clauses relevantly indicated in Column 4, Attachment D set out the terms and conditions of employment for casual employees.
113.3: A decision to expand the use of casual employees is subject to clause 10 of this Agreement.
113.4: The ATO will regularly review the working arrangements of casuals to assess if they are genuinely performing irregular or intermittent duties, and report de-identified outcomes to the National Consultative Forum.
113.5: Employees covered by this clause are engaged on the basis that they will only be paid for the hours the ATO requires them to be at work and they attend for those hours, subject to the minimum daily payment provision set out in subclause 113.6.
Hours of work
113.6: A casual employee shall be engaged for a minimum of 3 hours per engagement or shall be paid for a minimum of 3 hours at the appropriate casual rate.
113.7: An unpaid meal break of at least 30 minutes must be included after no more than five continuous hours.
Remuneration
113.8: Remuneration for casual employees shall be on an hourly rate of pay. This hourly rate will be the same as for a full-time employee with the addition of a loading of 25%. The hourly rate of pay derived under this subclause is the ‘normal hourly rate’ for the purposes of this clause.
113.9: The casual loading is paid in lieu of payment for public holidays not worked, notice of termination of employment, redundancy benefits and all paid leave entitlements, other than leave required by legislation including long service leave in accordance with the Long Service Leave (Commonwealth Employees) Act 1976 and leave for family and domestic violence support.
Penalties
113.10: For work performed outside the hours 6:30 am to 9:00 pm, between Monday and Friday, an additional loading of 15% of the normal hourly rate will be payable.
113.11: For work performed on a Saturday, an additional loading of 50% of the normal hourly rate will be payable.
113.12: For work performed on a Sunday, an additional loading of 100% of the normal hourly rate will be payable.
113.13: For work performed on a Public Holiday, an additional loading of 150% of the normal hourly rate will be payable.
Overtime
113.14: If, on a particular day, an employee is required to work for more than 8 hours, the hours of work in excess of 8 hours will be paid as overtime at the following rates:
- Monday to Saturday – time and a half for the first 3 hours and double time thereafter
- Sunday – double time
- Public Holidays – double time and a half.
113.5: Penalty rates (apart from the loading under subclause 113.8) are not payable in respect of any periods compensated for as overtime.
Periods of service
113.16: Any period(s) during which an employee remains engaged by the ATO in accordance with this clause, but is not actually paid by the ATO, will not count as service for any purpose covered by this Agreement.
114. Trainees
114.1: This clause applies to employees who have a training arrangement with the ATO as defined by section 12 of the FW Act. It does not apply to school-based trainees.
114.2: Subject to the provisions of this clause and their training arrangement, trainees are covered by the general terms and conditions of the Agreement.
Trainee rates of pay
114.3: Trainees will be paid the minimum salary of the APS1 classification level.
Training conditions
114.4: Each trainee will undertake an approved training course or program that is directed at achievement of key competencies.
Employment conditions
114.5: Trainees will be full-time employees for a maximum of one year.
114.6: The employment of a trainee will not be terminated without first providing written notice to the trainee and subsequently to the relevant Authority.
114.7: No trainee will work overtime or shiftwork on their own.
Traineeship reimbursement
114.8: Where the government of a state or territory determines that a trainee is required to pay a ‘Training Fee’ to a registered training organisation, the ATO will reimburse the trainee upon the successful completion of the course of training.
115. School-based trainees
115.1: School-based trainees are engaged as Trainees APS (Administrative). Their salaries are paid in accordance with APS1 salary rates and paid only for the hours the ATO requires them to be at work and they attend for those hours.
115.2: A loading of 25% is payable to school-based trainees in addition to the relevant APS1 salary rate. This loading is in lieu of payment for public holidays not worked and all forms of leave paid under this Agreement. Service as a school-based trainee will not count for the accrual of any paid leave under this Agreement.
115.3: When the delegate is satisfied that the school-based traineeship has been successfully completed, the Trainee APS may be allocated a classification in accordance with the APS Classification Rules and the delegate may determine a salary within the applicable range.