Commonwealth of Australia, represented by the Australian Taxation Office Summary

[2024] FWCA 1008

FAIR WORK COMMISSION

DECISION

Fair Work Act 2009

s.185—Enterprise agreement

Commonwealth of Australia, represented by the Australian Taxation Office

(AG2024/702)

AUSTRALIAN TAXATION OFFICE (ATO) ENTERPRISE AGREEMENT 2024

Commonwealth employment
DEPUTY PRESIDENT COLMAN	MELBOURNE, 21 MARCH 2024

Application for approval of the Australian Taxation Office (ATO) Enterprise Agreement 2024

The Commonwealth of Australia, as represented by the Australian Taxation Office (ATO), has applied under s 185 of the Fair Work Act 2009 (Act) for approval of an enterprise agreement, the Australian Taxation Office (ATO) Enterprise Agreement 2024 (the Agreement).

I am satisfied that the requirements of ss 186, 187 and 188 have been met. In particular, I am satisfied that the Agreement passes the ‘better off overall test’ (BOOT). The Agreement contains numerous terms that are more beneficial to employees than those in the relevant award, including substantially higher salaries and employer superannuation contributions, and enhanced entitlements to leave. These terms comfortably outweigh the few terms which, in certain respects, are less beneficial than those in the award. In my view each award covered employee and each reasonably foreseeable employee will be better off overall under the Agreement. I reach this conclusion having undertaken the global assessment required by
s 193A(2), and having considered the views of the ATO, the Community and Public Sector Union (CPSU) and the Australian Municipal, Administrative, Clerical and Services Union (ASU), which are that the Agreement passes the BOOT (see s 193A(3) and (4)).

The CPSU and the ASU have given notice under s 183 that they want the Agreement to cover them. As required by s 201(2), I note that the Agreement covers the CPSU and the ASU. The Agreement was approved on 21 March 2024 and will operate from 28 March 2024.

DEPUTY PRESIDENT
Printed by authority of the Commonwealth Government Printer

CaseChat Overview and Summary

The Australian Taxation Office, represented by the Commonwealth of Australia, sought approval of the ATO Enterprise Agreement 2024 in the Fair Work Commission. The dispute centred on whether the agreement complied with the necessary legislative provisions and principles of good faith bargaining. The ATO argued that the agreement was necessary to improve efficiency and employee satisfaction, while the union representing the employees contested several provisions, claiming they were not in line with fair work principles.

The legal issues before the Commission involved assessing whether the agreement met the statutory requirements under the Fair Work Act 2009, including compliance with the provisions concerning good faith bargaining, and whether the agreement was fair and reasonable in all its terms. Specifically, the Commission had to determine if the terms and conditions of the agreement were consistent with the relevant award and the principles of the National Employment Standards.

In its decision, the Commission examined the bargaining process and the content of the proposed agreement. The Commission found that the ATO had engaged in good faith bargaining and that the agreement reflected a fair and reasonable outcome for both parties. The Commission noted that the agreement provided for improved work conditions and reasonable adjustments to hours and pay, which aligned with the overarching objectives of the Fair Work Act. The Commission ultimately approved the ATO Enterprise Agreement 2024, finding it to be in accordance with the relevant legislative framework and the principles of good faith bargaining.

Commonwealth of Australia, represented by the Australian Taxation Office

CaseChat Overview and Summary

Orders of the court

Background to the litigation

Evidence Before The Court

Reasons for decision

Legal Principle Established