ato overseas travel allowance rates 2022

A Quick Reference For Australian Tax Rates And Related Information

ATO Reasonable Travel Allowances

‘Reasonable’ allowances received in accordance with ATO’s reasonable travel allowances schedules are not required to be declared as income, and can be excluded from the expense substantiation requirements.

Per diem rate schedules of amounts considered reasonable are set out in Tax Determinations published by the Tax Office annually.

Tax Ruling TR 2004/6 describes the substantiation exception for expenses which are in line with the prescribed reasonable allowance amounts.

2021, 2022, 2023 and 2024 rates and for prior years are set out below.

The annual determinations set out updated ATO reasonable allowances for each financial year for:

• overtime meal expenses – for food and drink when working overtime
• domestic travel expenses – for accommodation, food and drink, and incidentals when travelling away from home overnight for work
• overseas travel expenses – for food and drink, and incidentals when travelling overseas for work

On this page:

2017- 18-Addendum

More information

Substantiation rules

Substantiation in practice

Alternative: Business travel expense claims

Distinguishing Travelling, Living Away and Accounting for Fringe Benefits

See also: Super for long-distance drivers – ATO

Allowances for 2023-24

The full document in PDF format: 2023-24 Determination TD TD 2023/3 (pdf).

The 2023-24 reasonable amount for overtime meal expenses is $35.65.

Reasonable amounts given for meals for employee truck drivers (domestic travel) are as follows:

• breakfast $28.75
• lunch $32.80
• dinner $56.60

For full details including domestic and overseas allowances in accordance with salary levels, refer to the full determination document:

2023-24 Domestic Travel

Table 1：Salary $138,790 or less

Table 2: Salary $138,791 to $247,020

Table 3: Salary $247,021 or more

Table 4: High cost country centres accommodation expenses

Table 5: Tier 2 country centres

Table 5a: Employee truck driver’s meals (food and drink)

2023-24 Overseas Travel

Table 6: Salary $138,790 or less

Table 7: Salary $138,791 to $247,020

Table 8: Salary $247,021 or more

Table 9: Table of countries

Table 1：Reasonable amounts for domestic travel expenses – employee’s annual salary $138,790 or less

Table 2: Reasonable amounts for domestic travel expenses – employee’s annual salary $138,791 to $247,020

Table 3: Reasonable amounts for domestic travel expenses – employee’s annual salary $247,021 or more

Table 4: Reasonable amounts for domestic travel expenses – high-cost country centres accommodation expenses

Table 5a: Reasonable amounts for domestic travel expenses – employee truck driver’s meals (food and drink)

Table 6: Reasonable amounts for overseas travel expenses – employee’s annual salary $138,790 or less

Table 7: Reasonable amounts for overseas travel expenses – employee’s annual salary $138,791 to $247,020

Table 8: Reasonable amounts for overseas travel expenses – employee’s annual salary $247,021 or more

Allowances for 2022-23

The full document in PDF format: 2022-23 Determination TD 2022/10 (pdf).

The 2022-23 reasonable amount for overtime meal expenses is $33.25.

Reasonable amounts given for meals for employee truck drivers are as follows:

• breakfast $26.80
• lunch $30.60
• dinner $52.75

2022-23 Domestic Travel

Table 1: Salary $133,450 and below

Table 2: Salary $133,451 to $237,520

Table 3: Salary $237,521 and above

2022-23 Overseas Travel

Table 6: Salary $133,450 and below

Table 7: Salary – $133,451 to $237,520

Table 8: Salary – $237,521 and above

Table 1: Reasonable amounts for domestic travel expenses – employee’s annual salary $133,450 and below

Table 2: Reasonable amounts for domestic travel expenses – employee’s annual salary $133,451 to $237,520

Table 3: Reasonable amounts for domestic travel expenses – employee’s annual salary $237,521 and above

Table 4: Reasonable amounts for domestic travel expenses – high-cost country centres accommodation expenses

Table 5a: Reasonable amounts for domestic travel expenses – employee truck driver’s meals (food and drink)

Table 6: Reasonable amounts for overseas travel expenses – employee’s annual salary $133,450 and below

Table 7: Reasonable amounts for overseas travel expenses – employee’s annual salary $133,451 to $237,520

Table 8: Reasonable amounts for overseas travel expenses – employee’s annual salary $237,521 and above

Allowances for 2021-22

The full document in PDF format: 2021-22 Determination TD 2021/6 (pdf).

The document displayed with links to each sections is set out below.

For the 2021-22 income year the reasonable amount for overtime meal expenses is $32.50

2021-22 Domestic Travel

Table 1: Salary $129,250 and below

Table 2: Salary $129,251 to $230,050

Table 3: Salary $230,051 and above

2021-22 Overseas Travel

Table 6: Salary $129,250 and below

Table 7: Salary – $129,251 to $230,050

Table 8: Salary – $230,051 and above

2021-22 Domestic Table 1: Employee’s annual salary – $129,250 and below

2021-22 Domestic Table 2: Employee’s annual salary – $129,251 to $230,050

2021-22 Domestic Table 3: Employee’s annual salary – $230,051 and above

2021-22 Domestic Table 4: High cost country centres – accommodation expenses

2021-22 Domestic Table 5: Tier 2 country centres

2021-22 Domestic Table 5a: Employee truck driver’s meals (food and drink)

2021-22 Overseas Table 6: Employee’s annual salary – $129,250 and below

2021-22 Overseas Table 7: Employee’s annual salary – $129,251 to $230,050

2021-22 Overseas Table 8: Employee’s annual salary – $230,051 and above

2021-22 Overseas Table 9: Table of countries

Allowances for 2020-21

Download full document in PDF format: 2020-21 Determination TD 2020/5 (pdf).

The document displayed with links to each section is set out below.

For the 2020-21 income year the reasonable amount for overtime meal expenses is $31.95 .

2020-21 Domestic Travel

Table 1: Salary $126,970 and below

Table 2: Salary $126,971 to $225,980

Table 3: Salary $225,981 and above

2020-21 Overseas Travel

Table 6: Salary $126,970 and below

Table 7: Salary – $126,971 to $225,980

Table 8: Salary – $225,981 and above

2020-21 Domestic Travel 2020-21 Domestic Table 1: Employee’s annual salary – $126,970 and below

2020-21 Domestic Table 2: Employee’s annual salary – $126,971 to $225,980

2020-21 Domestic Table 3: Employee’s annual salary – $225,981 and above

2020-21 Domestic Table 4: High cost country centres – accommodation expenses

2020-21 Domestic Table 5: Tier 2 country centres

2020-21 Domestic Table 5a: Employee truck driver’s meals (food and drink)

2020-21 Overseas Travel 2020-21 Overseas Table 6: Employee’s annual salary – $126,970 and below

2020-21 Overseas Table 7: Employee’s annual salary – $126,971 to $225,980

2020-21 Overseas Table 8: Employee’s annual salary – $225,981 and above

2020-21 Overseas Table 9: Table of countries

Allowances for 2019-20

The determination in sections:

Domestic Travel

Table 1: Employee’s annual salary – $124,480 and below

Table 2: Employee’s annual salary – $124,481 to $221,550

Table 3: Employee’s annual salary – $221,551 and above

Table 4: High cost country centres – accommodation expenses

Table 5a: Employee truck driver’s meals (food and drink)

Overseas Travel

Table 6: Employee’s annual salary – $124,480 and below

Table 7: Employee’s annual salary – $124,481 to $221,550

Table 8: Employee’s annual salary – $221,551 and above

For the 2019-20 income year the reasonable amount for overtime meal expenses is $31.25.

The reasonable travel and overtime meal allowance expense amounts commencing 1 July 2019 for the 2019-20 income year are contained in Tax Determination TD 2019/11 (issued 3 July 2019).

Download the PDF or view online here .

Domestic Travel Table 1: Employee’s annual salary – $124,480 and below

Domestic Travel Table 2: Employee’s annual salary – $124,481 to $221,550

Domestic Travel Table 3: Employee’s annual salary – $221,551 and above

Domestic Travel Table 4: High cost country centres – accommodation expenses

Domestic Travel Table 5: Tier 2 country centres

Domestic Travel Table 5a: Employee truck driver’s meals (food and drink)

Overseas Travel Table 6: Employee’s annual salary – $124,480 and below

Overseas Travel Table 7: Employee’s annual salary – $124,481 to $221,550

Overseas Travel Table 8: Employee’s annual salary – $221,551 and above

Overseas Travel Table 9: Table of countries

Substantiation and Compliance

Taxation Ruling TR 2004/6 explains the the way in which the expenses can be claimed within the substantiation rules, including the requirement to obtain written evidence and exemptions to that requirement.

Allowances which are ‘reasonable’ , i.e. comply with the Reasonable Allowance determination amounts and with TR 2004/6 are not required to be declared as income and are excluded from the expense substantiation requirements.

These substantiation rules only apply to employees. Non-employees must fully substantiate their travel expense claims. Expenses for non-working accompanying spouses are excluded.

Key points :

To be claimable as a tax deduction, and to be excluded from the expense substantiation requirements, travel and overtime meal allowances must:

• be for work-related purposes; and
• be supported by payments connected to the relevant expense
• for travel allowance expenses, the employee must sleep away from home
• if the amount claimed is more than the ‘reasonable’ amount set out in the Tax Determination, then the whole claim must be substantiated
• employees can be required to verify the facts relied upon to claim a tax deduction and/or the exclusion from the substantiation requirements
• an allowance conforming to the guidelines doesn’t need to be declared as income or claimed in the employee’s tax return, unless it has been itemised on the statement of earnings. Amounts of genuine reasonable allowances provided to employees(excludng overseas accommodation) are not required to be subjected to tax withholdings or itemised on an employee’s statement of earnings.
• claims which don’t match the amount of the allowance need to be declared.

The Tax Office has issued guidance on their position.

[11 August 2021] Taxation Ruling TR 2021/4 reviews the tax treatment of accommodation and food and drink expenses, and provides 14 examples which distinguish non-deductible living expenses from deductible travelling on work expenses. FBT implications for the ‘otherwise deductible’ rule and travel and LAFHA allowances are also considered.

[11 August 2021] Practical Compliance Guideline PCG 2021/3 (which finalises draft PCG 2021/D1 ) provides the ATO’s compliance approach to determining if allowances or benefits provided to an employee are travelling on work, or living at a location.

For FBT purposes an employee is deemed to be travelling on work if they are away for no more than 21 consecutive days, and fewer than 90 days in the same work location in a FBT year.

See also: Travel between home and work and LAFHA Living Away From Home

The issue of annual determination TD 2017/19 for the 2017-18 year marked a tightening of the Tax Office’s interpretation of the necessary conditions for the relief of allowances from the substantiation rules, which would otherwise require full documentary evidence (e.g. receipts) and travel records. (900-50(1))

For a full discussion of the issues, this article from Bantacs is recommended: Reasonable Allowance Concessions Effectively Abolished By The ATO .

Prior to 2017-18

In summary: Prior to 2017-18 the Tax Office rulings stated the general position that provided a travel allowance was ‘reasonable’ (i.e. followed the ATO-determined amounts) then substantiation with written evidence was not required. “In appropriate cases”, however employees may have been required to show how their claim was calculated and that the expense was actually incurred.

What changed

The relevant wording was changed in the 2017-18 determination to now require that more specific additional evidence be available if requested. This additional evidence is not prescribed in the tax rules, but represents a higher administrative standard being applied by the Tax Office.

The required evidence includes being able to show:

• you spent the money on work duties (e.g. away from home overnight for work)
• how the claim was worked out (e.g. diary record)
• you spent the money yourself (e.g. credit card statement, banking records)
• you were not reimbursed (e.g. letter from employer)

Other requirements highlighted by the Bantacs article include:

• a representative sample of receipts may be required to show that a reasonable allowance (or part of it) has actually been spent (TD 2017/19 para 20)
• hostels or caravan parks are not considered eligible for the accommodation component of a reasonable allowance because they are not the right kind of “commercial establishment”, examples of which are hotels, motels and serviced apartments (para 14)
• reasonable amounts for meals can only be for meals within the specific hours of travel (not days), and can only be for breakfast, lunch or dinner (para 15), and therefore could exclude, for example, meals taken during a period of night work.

Tip : The reasonable amount for incidentals still applies in full to each day of travel covered by the allowance, without the need to apportion for any part day travel on the first and last day. (para 16).

Alternative: business travel expense claims

With the burden of proof on ‘reasonable allowance’ claims potentially quite high, an alternative is to opt for a travel expense claim made out under the general substantiation rules for employees, or under the general rules for deductibility for businesses.

The kind of business travel expenses referred to here could include:

Airfares Accommodation Meals Car hire Incidentals (e.g. taxi fares)

The Tax Office has an article describing how to meet the requirements for claiming travel expenses as a tax deduction. See: Claiming a tax deduction for business travel expenses

Travel diary

A travel diary is required by sole traders and partners for overnight expenses and recommended for everyone else (including companies and trusts).

It is important to exclude any private portion of travelling expense which is non-deductible, or if paid on behalf of an employee gives rise to an FBT liability.

For example the expenses of a non-business associate (e.g. spouse), the cost of private activities such as sight-seeing, and accommodation and associated expenses for the non-business portion of a trip.

Airfares to and from a business travel destination would not need to be apportioned if the private element of the trip such as sightseeing was only incidental to the main purpose and time spent.

This is an example of a travel diary for Rebecca who owns a business as a sole trader landscape gardener. (courtesy of ATO Tax Time Fact Sheet )

Allowances for 2018-19

For the 2018-19 income year the reasonable amount for overtime meal allowance expenses is $30.60 .

The meal-by-meal amounts for employee long distance truck drivers are $24.70, $28.15 and $48.60 per day for breakfast, lunch and dinner respectively.

This determination includes ATO reasonable allowances for

(a) overtime meal expenses – for food and drink when working overtime (b) domestic travel expenses – for accommodation, food and drink, and incidentals when travelling away from home overnight for work (particular reasonable amounts are given for employee truck drivers, office holders covered by the Remuneration Tribunal and Federal Members of Parliament) (c) overseas travel expenses – for food and drink, and incidentals when travelling overseas for work

Allowances for 2017-18

An addendum was issued modifying paragraphs 23 to 30 of determination TD 2017/19 setting out the new reasonable amounts, and consolidated into TD 2017/19 as linked above. For reference purposes, the first-released version of TD 2017/19 issued 3 July 2017 is linked here .

2017-18 Addendum: ATO reinstates the meal-by-meal approach for truck drivers’ travel expense claims

On 27 October 2017 the ATO announced the reinstatement of the meal-by-meal approach for truck drivers who claim domestic travel expenses for meals. The following new reasonable amounts have now been included in an updated version of the current ruling (see on page 7)：

For the 2017-18 income year the reasonable amount for overtime meal allowance expenses is $30.05 .

This determination contains ATO reasonable allowances for:

• overtime meals
• domestic travel
• employee truck drivers
• overseas travel
• $24.25 for breakfast
• $27.65 for lunch
• $47.70 for dinner

The amount for each meal is separate and can’t be combined into a single daily amount or moved from one meal to another.

See: ATO media release

Allowances for 2016-17

For the 2016-17 income year the reasonable amount for overtime meal allowance expenses is $29.40 .

Allowances for 2015-16

Download the PDF or view online here . For the 2015-16 income year the reasonable amount for overtime meal allowance expenses is $ 28.80 .

Allowances for 2014-15

Allowances for 2013-14

The reasonable travel and overtime meal allowance expense amounts for the 2013-14 income year are contained in Tax Determination TD 2013/16 . For the 2013-14 income year the reasonable amount for overtime meal allowance expenses is $ 27.70 .

Allowances for 2012-13

The reasonable travel and overtime meal allowance expense amounts for the 2012-13 income year are contained in Tax Determination TD 2012/17 . For the 2012-13 income year the reasonable amount for overtime meal allowance expenses is $27.10

Allowances for 2011-12

The reasonable travel and overtime meal allowance expense amounts for the 2011-12 income year are contained in Tax Determination TD 2011/017 . For the 2011-12 income year the reasonable amount for overtime meal allowance expenses is $26.45

This page was last modified 2023-06-28

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myTax 2022 Zone or overseas forces

How to determine your entitlement to a zone or overseas forces tax offset in myTax.

Last updated 31 May 2022

Complete this section to claim this tax offset if you either:

• lived in a remote or isolated area of Australia (not including an offshore oil or gas rig)
• served overseas as a member of the Australian Defence Force or a United Nations armed force.

Things to know

If eligible, the zone or overseas forces tax offset is made up of:

• a fixed amount
• a base amount.

The fixed amount is a prescribed amount available to all people in the zone or overseas area eligible for the tax offset.

You may be able to include a base amount if you either:

• maintained a child under 21 or full time student under 25
• were entitled to claim the Invalid and invalid carer offset .

Your circumstances determine your fixed and base amounts.

Zone tax offset

To be eligible for the zone tax offset, your usual place of residence must be in a zone. If your usual place of residence was not in a zone, you are not eligible for this offset.

Remote locations are classed as either zone A or zone B. There are also special areas within these zones. If you don't know which zone your location is in, visit Australian zone list .

To qualify for the tax offset, your usual place of residence must have been in a remote area (not necessarily continuously) for either:

• 183 days or more during 2021–22
• 183 days or more during the period 1 July 2020 to 30 June 2022 (including at least one day in 2021–22), and you did not claim a zone tax offset in your 2021 tax return.

If your usual place of residence was in a zone for less than 183 days in 2021–22, you may still be able to claim a tax offset as long as your usual place of residence was in a zone for a continuous period of less than five years after 1 July 2016 and:

• you were unable to claim in the first year because you lived there less than 183 days
• the total days you lived there in the first year and in 2021–22 is 183 or more. The period you lived in a zone in 2021–22 must include 1 July 2021 (the first day of the income year).

Related page

Zone and overseas forces tax offsets If you live in a remote area or serve in forces overseas, you may be eligible for a zone tax offset or an overseas forces tax offset.

Overseas forces tax offset

You may be eligible for an overseas forces tax offset if:

• you served in a specified overseas locality as a member of the Australian Defence Force or a United Nations armed force in 2021–22
• income relating to that service was not specifically exempt from tax.

When working out your eligibility for the tax offset, exclude periods of service for which your income was ‘exempt foreign employment income’.

Your employer will be able to advise you whether you served in a locality that qualifies for the overseas forces tax offset. You can also see which localities qualify for the overseas forces tax offset at Current specified localities or contact us .

To claim the full overseas forces tax offset:

• you must have served in the overseas locality for 183 days or more in 2021–22, or
• the total number of days served in the overseas locality, when added to the number of days served in one or more zones, must be 183 days or more. If you served as a member of the Australian Defence Force, days spent in a zone must be defence force service.

If your overseas service was less than 183 days, you may be able to claim part of the tax offset. Unlike the zone tax offset, you cannot carry forward any unused days from previous years to make up 183 days.

Completing this section

If you qualify for both a zone tax offset and an overseas forces tax offset, you can claim only one of them. Claim the higher one.

To personalise your return to show the zone and overseas forces tax offset, at Personalise return select:

• You are claiming tax offsets, adjustments or a credit for early payment
• Zone or overseas forces

To show your zone or overseas forces tax offset details, at Prepare return select 'Add/Edit' at the Offsets banner.

Use the following steps to work out your tax offset and show it at the Zone or overseas forces heading:

• Your usual place of residence was in only one zone or you served in only one specified overseas locality for at least 183 days, and
• you were not entitled to claim the Invalid and invalid carer tax offset, and
• you either did not have a dependent child or student at any time in 2021–22 or if you did have a dependent child or student, their adjusted taxable income (ATI) was equal to or greater than $282 plus $28.92 for each week you maintained them.

No – Go to step 3. Yes – Note the tax offset amount for your circumstance from Table 1 . Go to step 2.

• Are you claiming the zone tax offset? No – Go to step 4. Yes – If you received a remote area allowance from Centrelink or the Department of Veterans’ Affairs you must reduce the amount of your zone tax offset by the amount you received for this allowance. Go to step 4.
• Work out your tax offset amount using the Zone or overseas forces tax offset calculator This link opens in a new window .
• Enter the amount of your tax offset into the Offset amount field.
• Select Save and continue when you have completed the Offsets section.

Definitions

Child or student.

Child includes:

• your adopted child, stepchild or ex-nuptial child
• your child born or adopted in 2021–22
• a child of your spouse
• someone who is your child within the meaning of the Family Law Act 1975 (for example, a child who is considered to be a child of a person under a state or territory court order giving effect to a surrogacy agreement).

A student must be full-time at a school, college or university.

A dependant must be an Australian resident for tax purposes. A dependant can be:

• a child who is under 21 years old (see above) and is not a student
• a student under 25 years old who is studying full time at school, college or university
• an invalid or an invalid carer.

Maintaining a dependant or another person

You maintained a dependant or maintained another person if any of the following applied:

• you both lived in the same house
• you gave them food, clothing and lodging
• you helped them to pay for their living, medical and educational costs.

If you had a spouse for the whole of 2021–22 and your spouse worked at any time during the year, we still consider you to have maintained your spouse as a dependant for the whole income year.

We consider you to have maintained a dependant or maintained another person even if the two of you were temporarily separated, for example, due to holidays or overseas travel.

If you maintained a dependant or maintained another person for only part of the year, you may need to adjust your claim accordingly.

Employee travel allowance rates - Current

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Rates effective on and from 1 July 2023

Capital City Zones - Excluding Canberra

High season is 1 April to 30 November. *Low season is 1 December to 31 March.  

Capital City Zone - Canberra as at 27 August 2023

1 Canberra TA rates are set in line with Remuneration Tribunal (Members of Parliament) Determination 2022 - Travelling Allowance, in accordance with Clause 55.6 of the Commonwealth Members of Parliament Staff Enterprise Agreement 2020-2023 . Search capital city boundaries

Regional Centres

As at 1 july 2023.

Acknowledgement of Country

The Independent Parliamentary Expenses Authority acknowledges the traditional owners and custodians of country throughout Australia and acknowledges their continuing connection to Land, Waters and Community.

We pay our respects to the people, the cultures and the Elders past, present and emerging.

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Section D – pay and allowances

Information about pay and allowances.

Published 28 March 2024

14. Base rates of pay

14.1: Salary rates will be as set out in Attachment A, Schedule 1  to this Agreement.

Transitional salary arrangements on commencement of this Agreement

14.2: An employee whose salary was set under clause 14.1 of the Australian Taxation Office (ATO) Enterprise Agreement 2017 immediately prior to the commencement of this Agreement will move to the minimum pay point in the applicable APS1 or Cadet salary range as set out in Attachment A, Schedule 1  on commencement of this Agreement.

14.3: A substantive Executive Level 2 employee who was performing duties at an EL2 or EL2 higher work value pay point in Attachment A, Schedule 1  of the Australian Taxation Office (ATO) Enterprise Agreement 2017 immediately prior to the commencement of this Agreement will permanently move to the corresponding pay point as set out in Attachment A, Schedule 6  on commencement of this Agreement.

14.4: A substantive APS1-Executive Level 1 employee who was temporarily performing higher duties at an EL2 or EL2 higher work value pay point in Attachment A, Schedule 1 of the Australian Taxation Office (ATO) Enterprise Agreement 2017 immediately prior to the commencement of this Agreement will move to the corresponding pay point as set out in Attachment A, Schedule 6  on commencement of this Agreement for the remaining period of their higher duties.

15. Salary increase

15.1: The base salary rates in Attachment A, Schedule 1  include the following increases:

• 4.0 per cent from the first full pay period on or after 1 March 2024 (the 14 March 2024)
• 3.8 per cent from the first full pay period on or after 1 March 2025 (the 13 March 2025), and
• 3.4 per cent from the first full pay period on or after 1 March 2026 (the 12 March 2026).

15.2: In recognition of a common alignment date of the first full pay period on or after 1 March each year, the salaries in Attachment A, Schedule 1 were calculated based on base salary rates as at 31 August 2023.

16. Salary advancement

16.1: This clause applies to employees who are at a salary other than the top pay point for their classification.

16.2: An employee’s annual salary advancement to the next pay point will take effect subject to subclauses 16.8 to 16.10.

16.3: An employee will be entitled to an annual salary advancement to the next pay point 12 months after:

• commencing their current substantive pay point, and/or
• any performance of higher duties under subclause 23.1 of this Agreement.

16.4: An employee will be eligible for an annual salary advancement under subclause 16.3 once they have had at least 6 months of aggregate eligible service at their substantive or higher classification.

16.5: Paid leave and leave without pay counted as service will count towards aggregate eligible service.

16.6: Eligible service for salary advancement will include periods of unpaid parental leave for one increment, regardless of the length of unpaid parental leave.

16.7: An employee entitled to an annual salary advancement under this clause will receive it while they are on leave.

Conditions for advancement

16.8: An APS1-EL2 employee’s annual salary advancement is subject to their overall performance being assessed as satisfactory. The delegate will refer to the ATO performance framework in making this assessment.

16.9: Where an employee’s performance in subclause 16.8 does not meet the required standard:

• salary advancement can be deferred for a specified period, up to 12 months
• a statement of reasons is to be provided to the employee, and
• salary advancement will occur from the end of the deferred period if the employee has met the standard required in subclause 16.8.

16.10: If the period of deferral does not exceed six months, approval may be given for the employee’s annual salary advancement entitlement date to remain unchanged.

Retention of salary advancement level

16.11: If an employee advances to a higher pay point it will be retained for future higher duties at, or promotion to, that classification.

17. Payment of salary

17.1: Employees will be paid fortnightly in arrears by electronic funds transfer into a financial institution account of the employee’s choice, based on their annual salary using the following formula:

Fortnightly salary = annual salary x 12/313.

Note: This formula is designed to achieve a consistent fortnightly pay rate without significant variability year-to-year. It reflects that the calendar year is not neatly divisible into 26 fortnightly periods. There are 313 fortnightly pay cycles within a 12-year period.

18. Salary setting

18.1: Where an employee is engaged, moves to, or is promoted in the ATO, the employee’s salary will be paid at the minimum of the salary range of the relevant classification, unless the Commissioner determines a higher salary within the relevant salary range under these salary setting clauses.

18.2: The Commissioner may determine the payment of salary at a higher value within the relevant salary range of the relevant classification and the date of effect at any time.

18.3: In determining a salary under these provisions, the Commissioner will have regard to relevant factors including the employee’s experience, qualifications and skills.

18.4: Without limiting subclause 18.3, if an employee has service:

• at the relevant classification level in subclause 18.1; or any higher classification, and
• the service is prior to their promotion in the ATO

the period of service will be used to advance them to a higher salary point within the range, in accordance with the salary advancement provisions in clause 16.

18.5: If salary prior to promotion equals or exceeds the minimum salary of the new classification, salary is payable at the next highest point within the salary range of the new classification.

18.6: Where an employee commences ongoing employment in the ATO immediately following a period of non-ongoing employment in the ATO for a specified term or task, the Commissioner will determine the payment of the employee’s salary within the relevant salary range of the relevant classification which recognises the employee’s prior service as a non-ongoing employee in the ATO.

18.7: Where an employee commences ongoing employment in the ATO immediately following a period of casual employment in the ATO, the Commissioner will determine the payment of salary within the relevant salary range of the relevant classification which recognises the employee’s prior service as a casual employee in the ATO.

18.8: Where an APS employee moves to the ATO at level from another APS agency, and their salary is above the maximum of the salary range for their classification, the Commissioner will maintain the employee’s salary at that level, until it is absorbed into the salary range for that classification.

18.9: Where an employee's salary is maintained under subclause 18.8, salary increases set out in clause 15 will not apply until the relevant rate of pay in Attachment A Schedule 1  equals or exceeds the employee's maintained salary level.

18.10: Where the Commissioner determines that an employee’s salary has been incorrectly set, the Commissioner may determine the correct salary and the date of effect.

19. Salary on reduction to a lower classification

19.1: Permanent movement to a lower paid job constitutes a transfer on reduction. Unless the employee agrees to the reduction, this can only be done in accordance with processes established to determine whether the circumstances listed in the PS Act apply.

19.2: If an employee transfers to a lower classification, the employee’s salary will be set according to the length of time the employee has worked at that or any higher classification.

19.3: The Commissioner may determine that the salary payable will be at a higher point in the salary range than otherwise provided for under this sub clause where warranted due to the experience, qualifications and skills of the employee.

19.4: If an employee agrees, in writing, to temporarily perform work at a lower classification level, the delegate may determine that the employee is paid at an appropriate pay point in the lower classification level.

Pay options

20. salary packaging.

20.1: Employees may choose to convert part of their annual salary under an approved arrangement for certain Fringe Benefits Tax (FBT) exempt or concessionally taxed items.

20.2: The amount deducted from an employee's annual salary must result in the arrangement being cost neutral for the ATO, including any fees charged for the administration of the scheme and any FBT incurred as a result of the arrangement.

20.3: Salary packaging will not reduce salary for superannuation purposes or any other purpose covered by this Agreement.

21. Superannuation

21.1: The ATO will make compulsory employer contributions as required by the applicable legislation and fund requirements.

21.2: Employer superannuation contributions will be paid on behalf of employees during periods of paid leave that count as service.

21.3: The ATO will make employer superannuation contributions to any complying superannuation fund, provided that it accepts payment by fortnightly electronic funds transfer (EFT) using a file generated by the ATO’s payroll system.

21.4: Salary for superannuation purposes will be calculated at 101% of the employee’s salary as calculated under this Agreement from time to time.

Method for calculating super salary

21.5: The ATO will provide an employer contribution of 15.4% of the employee’s Ordinary Time Earnings (OTE) as per subclause 21.4 for employees in the Public Sector Superannuation Accumulation Plan (PSSap) and employees in other accumulation funds.

21.6: Employer contributions will be made for all employees covered by this Agreement.

21.7: Employer contributions will not be reduced by any other contributions made through salary packaging arrangements.

21.8: In addition, employer superannuation contributions will be paid for the following employees, at the rate stated in subclause 21.5:

• employees who are under the minimum age provisions within the SGA Act
• employees who are on leave for parenting purposes, with or without pay, as if they had been at work
• employees who are in receipt of Comcare workers compensation payments, in which case the amount of super will be based on the amount of Comcare payment they are receiving at that time.

22. Overpayments

22.1: An overpayment occurs if the Commissioner (or the ATO) provides an employee with an amount of money to which the employee was not entitled (including but not limited to salary, entitlements, allowances, travel payment and/or other amount payable under this Agreement).

22.2: Where the Commissioner considers that an overpayment has occurred, the Commissioner will provide the employee with notice in writing. The notice will provide details of the overpayment.

22.3: If an employee disagrees that there has been an overpayment including the amount of the overpayment, they will advise the Commissioner in writing within 28 calendar days of receiving the notice. In this event, no further action will be taken until the employee’s response has been reviewed.

22.4: If after considering the employee’s response (if any), the Commissioner confirms that an overpayment has occurred, the overpayment will be treated as a debt to the Commonwealth that must be repaid to the ATO in full by the employee.

22.5: The Commissioner and the employee will discuss a suitable recovery arrangement. A recovery arrangement will take into account the nature and amount of the debt, the employee’s circumstances and any potential hardship to the employee. The arrangement will be documented in writing.

22.6: The ATO and employee may agree to make deduction from final monies where there is an outstanding payment upon cessation of employment.

22.7: Interest will not be charged on overpayments.

22.8: Nothing in subclauses 22.1 to 22.7 prevents:

• the ATO from pursuing recovery of the debt in accordance with an Accountable Authority Instruction issued under the Public Governance, Performance and Accountability Act 2013
• the ATO from pursuing recovery of the debt through other available legal avenues, or
• the employee or the ATO from seeking approval to waive the debt under the Public Governance, Performance and Accountability Act 2013.

23. Performance of higher duties

23.1: An employee may be assigned to temporarily perform duties at a higher classification.

23.2: The conditions of service of the higher classification apply if the job is below the EL2 classification level.

23.3: The conditions of service of an employee’s substantive classification will continue to apply while they are on higher duties at the EL2 classification level, except where the employee is required to undertake official travel. In this case, the employee will be entitled to be paid the higher rate of travelling allowance for the period they are assigned duties at the EL2 classification level.

Higher Duties Allowance (HDA)

23.4: HDA will be equal to the difference between the employees’ current salary and the salary that would be payable if they were promoted to the higher classification, or a higher amount determined by the Commissioner.

23.5: Where an employee is entitled for salary advancement at their acting classification level they will receive an appropriate increase in the rate of HDA. The employee’s salary level will be retained for all future periods of higher duties regardless of elapsed time.

23.6: Where an employee is assigned only part of the higher duties, the Commissioner will determine the amount of allowance payable.

23.7: HDA will be regarded as salary for the purposes of travelling and meal allowances, extra duty, penalty payments, flextime, EL working patterns and excess travelling time.

23.8: An employee will continue to receive HDA during paid leave if the employee would have continued to perform the higher duties, had they not been absent.

Minimum periods

23.9: HDA will be paid to any temporary occupants of the role acting at a classification higher than their substantive position where:

• an employee is assigned to perform higher duties at the APS6 classification or below for one day or more, or
• an employee is assigned to perform higher duties at the EL1 or EL2 classification for one week or more.

23.10: The Commissioner may shorten the minimum period for HDA on a case-by-case basis.

Temporary performance at SES level

23.11: Where an employee is directed to perform work at SES level for two weeks or more continuously they will be entitled to additional pay and conditions as determined by the delegate.

24. Workplace responsibility allowances

24.1: A workplace responsibility allowance will be paid where an employee who is appointed by the ATO or elected by eligible peers to one of the following roles:

• First aid officer
• Site first aid coordinator
• Health and safety representative
• Health and safety coordinator
• Emergency warden
• Chief emergency warden
• Harassment contact officer
• Wellbeing site representative
• Mental health first aid officer.

24.2: Allowances will be paid in accordance with Attachment A, Schedule 2 .

24.3: As a salary-related allowance, this value will continue to be increased in line with headline wage increases. These increases are incorporated in the minimum rates in Attachment A, Schedule 2 .

24.4: The full allowance is payable regardless of flexible work and part-time arrangements.

24.5: An employee’s physical availability to undertake the role will be considered by the ATO when appointing and reappointing employees to these roles. This is noting that not all workplace responsibility roles will necessarily require a physical presence in the workplace for the role to be successfully undertaken, such as Harassment contact officers, Mental health first aid officers and Health and safety representatives depending on work group arrangements.

24.6: Casual employees who are eligible to receive a workplace responsibility allowance will be paid the full amount (noting the minimum rate), as varied from time to time provided they engage in work during any given pay cycle, irrespective of the frequency and duration of the work undertaken.

24.7: The allowance will be paid during periods of paid leave falling within the period that the employee continues to have recognised responsibilities in the role.

24.8: The payment of allowances will not count towards any payments for overtime.

25. Community language allowance

25.1: A community language allowance will be paid where the Commissioner determines that an employee is regularly required to use their ability to communicate in Braille or a language other than English (including First Nations languages and AUSLAN) in the course of their work, and the employee meets the required level of competency set by the Commissioner. Further information is included in policy.

25.2: The allowance is paid in accordance with the employee’s level of competency and in accordance with Attachment A, Schedule 3 .

25.3: The allowance is calculated annually and paid fortnightly.

25.4: The full allowance is payable regardless of flexible work and part-time arrangements.

25.5: The allowance is payable during periods of paid leave.

25.6: The allowance counts as salary for superannuation purposes and for calculating retirement and redundancy entitlements.

26. Departmental Liaison Officer Allowance

26.1: An employee who performs the duties of Departmental Liaison Officer, and attends for duty at the Office of a Minister for the ordinary hours of work on a day, is entitled, in respect of that day, to be paid an allowance in accordance with Attachment A, Schedule 3 .

26.2: The payment of the allowance will count towards payment for overtime.

27. Motor vehicle allowance

27.1: Where approval has been given for an employee to use a private motor vehicle for official purposes, the employee will be paid an allowance per kilometre based on the rate determined by the Commissioner of Taxation for the cents per kilometre method used by taxpayers to claim a deduction for car expenses.

27.2: Where an employee is given approval to use their motor vehicle, and:

• actual costs that will be incurred in the use of that vehicle will exceed the motor vehicle allowance, and/or
• there are additional costs for registration or insurance above the costs associated with private use because the vehicle is being used for business

these costs will be reimbursed to the employee provided that the employee informed the delegate of the additional costs when they made the original request for approval for motor vehicle allowance.

27.3: The maximum amount that will be paid under this clause will be the amount that the ATO would have incurred if travel had not been undertaken by private vehicle.

27.4: Motor vehicle allowance will be payable to allow an employee to return to their permanent station from a temporary posting to take Annual Leave in circumstances where approval for motor vehicle allowance was given for the employee to travel to the temporary station.

Defensive driving courses

27.5: A manager may direct an employee to attend a defensive driving course at ATO expense. The employee may be prohibited from driving a motor vehicle to perform ATO business until such time as the course is completed.

27.6: If requested by the employee, the ATO may pay for an employee to undertake a defensive driving course every two years if a manager considers it appropriate.

28. Relocation costs

28.1: Employees are eligible for assistance with relocation costs where they move permanently from one locality to another:

• as a result of a promotion
• as a result of engagement
• where they move from a locality where they were paid District Allowance
• on account of illness which justified the move
• as a result of a breach of the code of conduct and the move is in the interests of the ATO, or
• in any other situation where the delegate decides that their move is in the interest of the ATO.

28.2: Employees are eligible for assistance with relocation costs where they move temporarily from one locality to another for a period of 13 weeks or more to take up higher duties.

28.3: Employees who are eligible for relocation assistance under subclauses 28.1(a) to 28.1(f) or 28.2 are entitled to payment for the following components:

• reasonable transport costs of the employee, their partner and dependants to the new locality
• reasonable removal expenses
• disturbance payment (based on the ATO’s subscription service)
• telephone connection costs, and
• motor vehicle registration and licence transfer costs.

28.4: Employees who are eligible for relocation assistance under subclause 28.1(f) may be paid in part or full for some or all of the components set out in subclause 28.3 where it is reasonable and justified by the circumstances of the move.

28.5: Employees who are eligible for relocation assistance under subclause 28.1 may also be paid Relocation Assistance for part or full payment of any or all of the following components where it is reasonable and justified by the circumstances of the move:

• temporary accommodation allowance
• education costs covering reasonable boarding and tuition for dependants in their last two years of school, where it is impractical for them to move to the new location, and
• the sale must take place within a 2 year period after the employee commences duty at the new locality, and
• the employee must become an owner of a house in which the employee ordinarily resides in the new locality or has entered into an agreement to purchase or build such a house, within 4 years after commencing duty in the new locality.

28.6: Additional relocation assistance may be considered at the Commissioner’s discretion.

28.7: Any assistance with relocation costs provided under this clause:

• is subject to the employee providing written evidence on their pre and post move living circumstances that is relevant to their claim for relocation costs, if requested
• is subject to the level of relocation assistance to be provided to an employee being determined prior to the employee moving from one locality to another, and
• will not exceed actual reasonable costs incurred with respect to any element.

29. Removal expenses

29.1: Employees who are entitled to be paid for removal expenses under subclause 28.3(b) will be paid for:

• reasonably incurred cost of removal of their furniture and household effects of the employee, dependants and partner
• reasonable expenses in kennelling and transporting their pets
• the reimbursement of the cost of the insurance premium based on a reasonable replacement value, and
• the excess on a reasonable insurance claim associated with the removal of their furniture and household effects.

29.2: If furniture and household effects are sold instead of being moved, the employee will be reimbursed for any proven loss on the value up to what it would have cost to move them.

29.3: In the event of the death or retirement of an employee whilst on duty away from home, the delegate may authorise payment of expenses of the type referred to in subclause 28.3(a) and 29.1 reasonably incurred by the employee or dependants or partner of the employee.

29.4: Employees who are recruited to the ATO Graduate or Cadet program and are required to move to another locality on engagement to the ATO may be advanced an amount up to $8,500 to cover removal costs (including insurance) under the following conditions:

• Employees will be responsible for organising their own insurance within this amount. The ATO will not be liable for any loss or damage incurred.
• The advance will be subject to acquittal against actual costs incurred and any excess is to be repaid to the ATO.
• The amount may be increased where the amount advanced is not sufficient to cover removal costs reasonably incurred. It is most likely that this will occur where the Graduate or Cadet has dependants.

30. Temporary accommodation allowance

30.1: This clause applies to employees to whom the delegate has authorised the payment of temporary accommodation allowance under subclause 28.5(a).

Moving out at locality from which moved

30.2: An employee will be paid an allowance for up to 7 days if the employee and dependants have to reside in temporary accommodation before moving to a new location.

Settling in at locality to which moved

30.3: If suitable temporary accommodation is unavailable and the employee has to reside in transitional accommodation, the employee is entitled to an allowance.

30.4: The employee is only entitled to an allowance for the period which starts 7 days before commencing duty at the new locality and ends on whichever is the earlier of:

• the day suitable accommodation or temporary accommodation becomes available, or
• if no dependants or employee is accompanied by dependants - 4 weeks later; or if employee has dependants but is not accompanied by them - 14 weeks later.

Temporary accommodation at new locality

30.5: An employee will be reimbursed for reasonable accommodation expenses prior to obtaining long term accommodation.

30.6: The delegate may also approve reimbursement of, or payment towards meal expenses incurred by the employee prior to obtaining long term accommodation.

Bond money and utility connection deposit

30.7: An eligible employee who rents or leases temporary accommodation shall be advanced any amount paid as bond money or as a utility connection deposit. Such an amount must be repaid at the end of any lease or at the end of the temporary accommodation period, whichever comes first.

31. Loss or damage to clothing or personal effects

31.1: An employee will be reimbursed reasonable costs for the loss of, or damage to, clothing or personal effects which occurs in the course of their employment.

32. Other allowances

32.1: The Commissioner may initiate payment of allowances for groups of employees which recognise the special skill or role that those employees provide or carry out in the ATO, where that role is additional to the normal duties of the employee, and they have successfully completed a recognised training program designed to provide the knowledge and skills required in the role.

Overtime and penalty rates

33. salary barrier.

33.1: An employee whose salary equals or exceeds the minimum salary payable at the EL1 classification level will only be eligible for overtime, emergency duty and restriction duty provisions in appropriate circumstances and where the delegate has given specific approval in writing.

33.2: In determining whether an ‘appropriate circumstance’ exists the delegate will consider one or more of the following:

• the nature and extent of the extra duty
• whether the extra duty has been directed
• that the extra duty must be done, i.e. that it is unavoidable and can only be done by such employees
• whether the extra duty is regular and excessive over a long period of time
• whether the extra duty is burdensome, or
• any other relevant considerations.

34. Overtime

34.1: An employee may be called for a reasonable amount of additional duty at any time, if it is reasonable for them to perform such duty, subject to the conditions in this clause.

34.2: Overtime is to be worked by prior direction or, if the circumstances do not permit prior direction, by subsequent approval in writing.

34.3: An employee’s access to overtime will not be impacted by any leave taken prior to, or leave planned to be taken after, a period of overtime.

34.4: Overtime conditions do not apply to shift workers if inconsistent with clause 37.

34.5: Overtime conditions do not apply to part-time employees if inconsistent with clause 49.

Time off in lieu of payment for overtime

34.6: Time off in lieu of payment for overtime may be granted if agreed with the employee.

34.7: Time off may be taken on either:

• an ‘hour for hour‘ basis with a residual payment for the overtime penalty, or
• a ‘penalty hours’ basis calculated by multiplying the hours payable by the overtime rate.

34.8: Where time off in lieu is not taken within four weeks or another agreed period, due to operational requirements, payment of the original entitlement will be made.

Payment of overtime

34.9: An eligible employee will be paid at overtime rates when they are specifically directed to work outside of their regular hours. When employees are directed to work an additional 15 minutes or less continuous with their ordinary duty for the day, that additional time will be recorded as ordinary duty and not overtime.

34.10: Overtime will be paid at a rate set out in Attachment A, Schedule 5 .

Rest relief after overtime

34.11: This clause applies to an employee whose overtime hours are such that they do not have at least eight consecutive hours off duty (plus reasonable travelling time) between finishing ordinary duty at the end of one day and the commencement of the employee’s ordinary duty on the next day.

34.12: The employee will be allowed time off work after such overtime for a period of eight consecutive hours off duty, plus reasonable travelling time, and will suffer no loss of pay for regular working hours occurring during the employee’s absence.

34.13: An employee required to resume or continue work without having had eight consecutive hours off duty plus reasonable travelling time, will be paid double ordinary time rates (for time worked) until the employee has had such time off.

34.14: The requirement for rest relief does not apply to Emergency Duty unless the time worked, excluding travelling time, is at least three hours on each call.

Minimum payment

34.15: When overtime duty is not continuous with ordinary duty, the minimum payment for each separate attendance will be four hours at the prescribed overtime rate.

34.16: An employee who performs overtime while in a restriction situation will be entitled to the minimum overtime payment specified in those provisions.

34.17: An employee is not to receive greater payments from multiple periods of overtime than what the employee would have received had they remained on duty for the entire period.

34.18: Meal periods are disregarded in determining whether overtime is continuous with ordinary duty.

34.19: When an overtime attendance involves duty both before and after midnight, minimum payment provisions for attendance will be satisfied when the total payment for the whole of the attendance equals or exceeds the minimum payment applicable to one day. Minimum payment will be calculated at the higher rate applying on either day if rates differ.

34.20: Overtime minimum payment provisions do not apply to Emergency Duty.

Meal allowance period

34.21: A meal allowance period will mean:

• 7:00 am to 9:00 am;
• noon to 2:00 pm;
• 6.00 pm to 7:00 pm;
• midnight to 1:00 am.

Overtime meal allowance

34.22: An employee who works overtime:

• after the end of ordinary duty for the day, to the completion of or beyond a meal allowance period specified in subclause 34.21, without a paid break for a meal, or
• prior to the beginning of ordinary duty for the day and has an unpaid meal break

will be paid a meal allowance in addition to any overtime payment. The amount of the allowance will be based on the ATO’s subscription service.

34.23: An employee who performs duty on a Saturday, Sunday, public holiday, or any other day that they would not normally work, which includes an unpaid meal break, will be paid a meal allowance.

34.24: Notwithstanding subclause 33.1, an employee whose salary is at or above the salary barrier will have access to an overtime meal allowance where directed to perform duty and a meal allowance would otherwise be payable.

Cancellation of overtime

34.25: If overtime planned for Saturday, Sunday or a public holiday needs to be cancelled, managers should, wherever practicable, provide employees with at least 48 hours notice.

35. Emergency duty

35.1: When an employee is required to perform duty for an emergency and:

• they were not given notice of having to perform the duty prior to ceasing their ordinary hours of work, and
• the duty is outside of their regular hours

the employee is on ‘Emergency Duty’.

35.2: Where an employee is required to perform Emergency Duty:

• they will be paid for the time spent on Emergency Duty, subject to a minimum payment of 2 hours, at the rate of double time, and
• the period of Emergency Duty will include the time the employee necessarily spends in travelling to and from duty.

35.3: An employee is not to receive greater payments from multiple periods of Emergency Duty than what the employee would have received had they remained on duty for the entire period.

36. Restriction duty

36.1: A full-time employee may be directed to be contactable and to be available to perform extra duty outside of ordinary hours of work.

36.2: For the purposes of this clause, ‘to be contactable and available’ means the employee is:

• contactable by telephone as required by the direction under subclause 36.3, and
• is fit, ready and able to return to work within such time as is set out in the written direction under subclause 36.3 of being recalled to duty.

36.3: Payment for restriction duty will only be made where there was a prior direction in writing by the delegate for the restriction and the employee acts in accordance with that direction. Such restrictions will not generally exceed four consecutive weeks unless there are exceptional circumstances which will be determined in advance and set out in the written direction by the delegate.

Amount to be paid

36.4: An employee in a restricted situation will be paid an allowance for each hour restricted or part hour thereof in accordance with Attachment A, Schedule 5 .

36.5: Notwithstanding the provisions of this clause, an employee may be paid at a different rate, determined in advance by the delegate, having regard to the circumstances of the restriction situation.

When payment is not to be made

36.6: Any period for which the employee is entitled to some other penalty payment is not to be included in the period for calculating restriction payments.

Payment if recalled to duty

36.7: A restricted employee required to perform duty, but not recalled to work, will be paid overtime subject to a one hour minimum payment.

36.8: A restricted employee recalled to work, will be paid overtime subject to a 3 hour minimum payment. The period of overtime will include the time taken to travel to and from the place required to perform the work.

36.9: A restricted employee will have the reasonable cost of travel to and from work reimbursed on each occasion that they are recalled to work.

36.10: Emergency Duty provisions will not apply if an employee is recalled to duty while restricted.

36.11: An employee on restriction duty is not to receive greater payments from multiple periods of duty than the employee would have received had they remained on duty for the entire period.

37. Shiftwork

37.1: Introduction of shiftwork or a change to the shift cycles will only be made after consultation with the affected employees and, where they choose, their representatives.

37.2: An employee is a shift worker, including for the purposes of the NES, if they are rostered to perform ordinary duty before 7:00 am or after 7:00 pm Monday to Friday, and/or on Saturdays, Sundays, or public holidays for an ongoing or fixed period. Shift rosters will specify the commencing and finishing times of ordinary hours of work.

37.3: The provisions of clause 44 (apart from 44.1, 44.2, 44.16and 44.20) do not apply to shift workers.

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

37.5: Shiftwork hours shall be worked continuously except for meal breaks.

37.6: Shift penalties are not used in calculating overtime or allowances based upon salary, nor are they paid when some other form of penalty payment is made for a period.

37.7: Shift penalties are not payable during any periods of leave other than Annual Leave and paid Personal Leave.

37.8: Notwithstanding subclauses 37.7, 60.8 and 65.22 of this Agreement, where an employee takes Annual Leave or paid Personal Leave at half pay under this Agreement they will receive shift penalties paid at 50 per cent of the rate that would have been paid had the employee continued on duty for the duration of the leave.

37.9: Except at the regular changeover of shifts an employee should not be required to work more than one shift in each 24 hours. No shift will be longer than 12 hours.

37.10: Approval may be given for shift workers to exchange their shifts or rostered days off provided no overtime payment results.

Penalty rates

37.11: An additional 15% for ordinary rostered duty performed on a shift is payable if any part of a shift falls before 7:00 am or after 7:00 pm Monday to Friday.

37.12: An additional 30% is payable if required to work continuously for a period exceeding four continuous weeks on a shift falling wholly before 8:00 am or after 7:00 pm Monday to Friday.

37.13: An additional 50% is payable for ordinary rostered duty performed on Saturday.

37.14: An additional 100% is payable for ordinary rostered duty performed on Sunday.

37.15: A shift worker rostered on a public holiday will be paid an additional 150% for the actual time worked subject to the provisions for public holiday duty.

37.16: A part-time employee is only entitled to the additional 30% for night shifts if their rostered ordinary duty involves working no fewer shifts each week, or no fewer shifts a week on average over the shift cycle, than an equivalent full-time employee and the shift falls wholly within the hours of 7:00 pm to 8:00 am.

Time off in lieu

37.17: Time off in lieu of shift penalty rates may be granted with the agreement of the employee.

37.18: The amount of time allowed shall be calculated by multiplying the number of hours worked by the relevant shift penalty rate for those hours.

37.19: Where time off in lieu is not taken within four weeks, or another agreed period, due to operational requirements, payment of the original entitlement will be made.

37.20: Limited flexible shift work hours may operate, where agreed between the employee and their manager in writing, to provide for short periods of time off for additional time worked. Any such agreement will have regard to the purpose of the shift work arrangements.

37.21: Any additional time worked or taken off under subclauses 37.17 or 37.20 will not affect the payment of shift penalties.

Public holiday duty

37.22: The minimum additional payment for each attendance will be 4 hours but the maximum will not exceed the amount that would have been paid had the employee remained on duty from the commencing time of one attendance to the ceasing time of a subsequent attendance.

37.23: The minimum payment for a holiday attendance is not applicable if the duty on the holiday is continuous with duty for the day before or the day after the holiday.

37.24: A shift worker who is regularly rostered to work on each of the days of the week is entitled to one day's leave for each day they are rostered off on a public holiday.

Overtime for shift workers

37.25: Unless specified below, shift workers will be subject to the general conditions for the payment of overtime and emergency duty.

37.26: Duty will be considered overtime when it is performed by direction:

• outside the normal rostered ordinary hours of work on that day, or
• in excess of the weekly hours of ordinary duty, or an average of the weekly hours of ordinary duty over a cycle of shifts.

37.27: Overtime on a Saturday will be paid at the rate of double time.

37.28: If the commencement time of a particular shift is altered to meet an emergency, emergency duty will not apply.

37.29: In all but exceptional circumstances the maximum time an employee should remain on duty is 14 hours (including the shift and overtime periods before or after the shift).

38. Travelling allowance

38.1: A travelling allowance to cover the cost of accommodation, meal(s) and incidental expenses is payable, in advance, to an employee who undertakes travel on official business and is absent from home overnight, provided these costs are not otherwise paid by the ATO.

38.2: An employee who undertakes travel for a lesser period than anticipated must repay any excess travelling allowance advanced to the employee.

38.3: An employee who undertakes travel for a period of 10 hours or more but is not absent overnight will receive a ‘part day’ allowance.

Travelling allowance rates

38.4: The overnight travelling allowance rates will be based on the ATO’s subscription service (excluding any accommodation rates set under subclause 38.5). EL2 employees are entitled to travelling allowance at 90% of prevailing SES rates (unless this is less than the non- SES rate).

38.5: The accommodation rate will be the greater of either:

• the rate set under subclause 38.4, or
• the reasonable allowance amount as advised by the Commissioner each year.

38.6: The ‘part day’ travel allowance is set out in Attachment A, Schedule 4 .

38.7: The amount paid to an employee for any trip may be adjusted when it is determined that the standard rate exceeds or is insufficient to cover the actual expenses incurred.

Temporary relocation allowance

38.8: The rate of allowance payable to an employee will be reviewed after an employee has resided in the one locality for a period of 21 days. The travelling allowance that is then payable will be the reasonable expenses actually incurred for accommodation, meals and incidentals, or such other amount as the delegate considers is reasonable in the circumstances.

38.9: The travelling allowance payable to employees temporarily assigned to duties in another locality for a period of 13 weeks or more will be the additional reasonable expenses actually incurred for accommodation, meals and incidentals or any other amount as the delegate considers is reasonable in the circumstances for the entire period of the travel.

In addition, these employees may be eligible for:

• Transport costs of their current partner and dependants to the new locality and removal expenses, and/or
• Reunion visits, and/or
• Reimbursement for other costs associated with their temporary relocation (e.g. medical expenses) as determined by the delegate.

Illness while travelling

38.10: An employee who becomes sick while travelling on official business, and is unable to return home, will be reimbursed actual costs incurred, up to the level of the standard travelling allowance rate.

38.11: If an employee becomes critically or dangerously ill while absent from their normal place of work while on duty, one close relative will be reimbursed for the cost of travel from their normal place of residence in Australia to be with the employee.

38.12: Where that relative is accompanied by a child of whom the relative had the care and control, they shall also be reimbursed for the cost of fares of the child.

Travel at the employee’s initiative

38.13: When an employee has been given approval to work at a different locality, the ATO will not generally pay travelling allowance to the employee. However, in exceptional circumstances, the delegate has discretion to pay an amount for accommodation and/or meals.

39. Air travel

39.1: An employee required to undertake travel by air in Australia for official purposes will be provided with economy class air travel if available. Approval may be given for the class of air travel to be upgraded if the circumstances warrant.

39.2: Approval will be given for the class of air travel to be upgraded to ‘business class’ if available, when:

• an employee is required to travel overseas, or
• an EL2 employee is required to travel on flights greater than 1,600 ‘air kilometres’.

39.3: An EL2 employee, who is likely to undertake eight return flights in the forthcoming 12 month period, is entitled to ATO-funded lounge membership.

39.4: When travel is paid for by the ATO, an employee’s household is entitled to travel at the same standard as the employee.

40. Additional care costs

40.1: When an employee can demonstrate that they:

• are the sole or primary care giver at the time
• have reasonably incurred additional costs for the professional care of a dependant family member(s), and
• incurred the costs as a consequence of being directed to travel away from home overnight on duty

then the ATO will reimburse costs determined by the delegate to be reasonable to a maximum amount in accordance with Attachment A, Schedule 4 , per overnight absence.

40.2: An employee whose partner receives a similar benefit from their employer is not eligible for any reimbursement.

41. Excess travel

Excess travelling time.

41.1: An employee:

• whose salary does not exceed the second salary point of an APS4, and
• is required to work away from their usual place of work

is entitled to payment for excess time necessarily spent in travel outside of their regular hours provided the time exceeds 30 minutes on any one day.

41.2: Time off in lieu may be granted in lieu of payment for excess travelling time.

41.3: The maximum salary for the purpose of calculating the amount payable will be the maximum salary of the APS3 pay range.

41.4: The rate of payment will be:

• single time for Monday to Saturday, and
• time and a half for Sunday and public holidays.

41.5: An employee:

• whose salary exceeds the second pay point of an APS4, and

is entitled to time off in lieu of excess time (at single time only) for the time exceeding their travel time outside of their regular hours provided the time exceeds 30 minutes on any one day. They are not eligible for any payment for excess travel time.

41.6: Time spent travelling during their regular hours is treated as work time.

41.7: Time off in lieu can only be used during their regular hours with the prior agreement of their manager.

41.8: Time off in lieu should be used before resuming duty after travel. If this is not practicable, it should be taken within 28 calendar days of returning from travel.

Excess travelling costs

41.9: An employee will be entitled to reimbursement of excess fares and other reasonable travel costs while performing duty temporarily at a place other than the employee's usual place of work. When travel by private motor vehicle is the most appropriate method of travel to either the usual or temporary place of work, the motor vehicle allowance rate in clause 27 will be used to calculate excess costs.

41.10: An employee in receipt of travelling allowance will not be paid for excess fares or other travel costs under this provision.

42. Additional conditions for field work

42.1: The conditions of this clause apply to employees who perform field work and are not in receipt of part day or overnight travelling allowance.

Time of commencing and ceasing duty

42.2: An employee who travels:

• directly from home to field work at the start of ordinary duty may ‘sign-on’ for timekeeping purposes at the time they leave home, and/or
• directly from field work to home at the end of ordinary duty may ‘sign-off’ for timekeeping purposes at the time they arrive home

with the requirement that sign on and sign off times must be within their bandwidth hours.

42.3: Time off at single time may be granted for any travel under subclause 42.2 that falls outside their bandwidth hours.

Incidentals allowance for field work

42.4: An employee who performs field work will be paid an hourly allowance as set out in Attachment A, Schedule 4 for each hour (or part thereof) of ordinary duty spent on field work, subject to the following conditions:

• the employee spends a minimum of three consecutive hours on field work, or
• the employee spends a minimum of 10 per cent of their ordinary duty on field work in a settlement period.

Motor Vehicle Allowance – basis for calculating

42.5: Where an employee is engaged in field work, the amount of motor vehicle allowance payable (c/km) under subclause 27.1 will be calculated from departure from home until return to home but will exclude:

• any significant travel to undertake private business
• travel direct from home to an ATO Office to commence duty
• travel direct from an ATO Office to home at the end of the day.

42.6: Where an employee engaged in field work self assesses their duties to be itinerant and completes the required declaration advising the ATO’s Chief Financial Officer (or delegate) of their status, the amount of motor vehicle allowance payable (c/km) will be calculated from departure from home until return to home but will exclude any significant travel to undertake private business.