Our office seeks to promote a collegiate environment for team members to develop through their work and participation in a broad range of agency activities and corporate obligations. The nature of the work provides for a clear sense of achievement and satisfaction in performing an important community function.
We adopt the Treasury’s Performance Development System (PDS) policy and guidelines. Accordingly and consistent with the policy, guidelines and the Inspector-General of Taxation Enterprise Agreement 2018–21, performance reviews are conducted on a six-monthly basis for all officers except at the SES and Executive Level (EL) who are reviewed annually.
The principles of the PDS provide a basis for:
- Determining base pay;
- Rewarding good performance;
- Providing mechanisms for feedback between employees and managers;
- Addressing under-performance; and
- Developing employees in their current roles.
In addition to formal performance discussions, our small office environment provides for regular and continual discussion of performance with staff. Since all staff have the opportunity to work and engage directly with the IGTO, the Deputy IGTO or the General Manager, they are provided with ongoing and contemporaneous feedback on their performance.
Our organisational structure (see Figure 7 on page 19) is designed to ensure our people are not only empowered to perform their roles but also supported by experienced leaders. They have access to and can engage with the most senior members within the IGTO. Our organisational structure, processes, practices, procedures and culture enable the IGTO to effectively manage and develop our people to achieve their best performance.
The Executive includes the IGTO, the Deputy IGTO, the General Manager and the Executive Level 2 Directors.
The IGTO is a statutory appointee. All other officers are employed under the Public Service Act 1999 (Public Service Act) and are required to adhere to the Australian Public Service (APS) Code of Conduct and apply the APS Values. SES staff are employed under a determination and non-SES staff are employed under an enterprise agreement pursuant to the Fair Work Act 2009.
Table 5: Australian Public Service Act Employment Arrangements Current Report Period (2019–20)
Agency Determination 24(1)
Inspector-General of Taxation Enterprise Agreement 2018-2021
The IGTO’s remuneration is determined by the Remuneration Tribunal.
During FY20, two permanent SES employees of the IGTO were paid in accordance with head of agency determinations. In January 2019, the then acting IGTO (the Deputy IGTO), approved pay increases for SES consistent with pay increases under the IGTO Enterprise Agreement and prior head of agency determinations. Both SES permanent employees and their relevant determinations commenced prior to the current term of the Inspector-General of Taxation and Taxation Ombudsman.
Non-SES officers are remunerated in accordance with the Inspector-General of Taxation Enterprise Agreement 2018–2021, the IGTO Performance Development System policies and guidelines, and the IGTO Remuneration guidelines. In FY20, 24 non-SES officers were engaged under the Inspector-General of Taxation Enterprise Agreement 2018–2021.
The IGTO did not provide any non-salary benefits or performance pay during the FY20 period.
Table 6 sets out the salary range, by classification for all IGTO APS employees (including SES) - in accordance with their governing common law contracts, determinations or as provided by the Inspector-General of Taxation Enterprise Agreement 2018–2021. Table 6 reflects base salary only and excludes other components of remuneration such as superannuation.
Table 6: Australian Public Service Act Employment salary ranges by classification level (Minimum/Maximum) Current Report Period (2019–20)
SES Band 3
SES Band 2
SES Band 1
Learning and Development
The IGTO supports our people to develop their professional skills through a comprehensive Learning & Development program that incorporates:
- financial support to undertake postgraduate studies or professional qualifications;
- tax technical updates from a variety of sources;
- complaints management skills training delivered in house and externally by subject matter experts; and
- privacy and freedom of information skills and awareness.
All our officers hold a tertiary degree or higher qualifications and we provide support for maintenance of at least one professional association membership.
We use the Treasury studies assistance policy to support our people in further studies. Once an employee is approved for study, time off and financial support are available under this policy.
Wellbeing and Work Health and Safety
Our office fosters and maintains a safe and healthy working environment in accordance with the Work Health and Safety Act 2011 (WHS Act). During FY20, we received no accident or incident reports. No notices were given under sections 90, 191, 195 or 198 of the WHS Act. No WHS investigations were undertaken during the year.
Several initiatives were taken during the year to ensure the health, safety and welfare of workers who carry out work for the IGTO. These included resilience training for complaints investigation staff, recognising and rewarding staff, the IGTO health and wellbeing committee activities, the rapid adoption of working remotely to respond to the COVID-19 pandemic, exit interviews for feedback and monitoring unplanned leave comments to follow up with staff if there are any issues that our office could support.
Our office seeks to promote a collegiate environment for team members. We aim to develop staff through their work experiences which include participation in a broad range of agency activities and corporate compliance and reporting obligations. The nature of the work environment allows for engagement, skills development, a clear sense of achievement and satisfaction in performing an important community function.
Promoting an ethical working environment
We embrace the APS Values and Code of Conduct. We have taken steps to establish and maintain ethical standards and professional conduct through policies, plans and procedures.
Through regular team meetings and other internal forums, our management raise and discuss key ethical and professional conduct issues with staff including appropriate use of corporate property, IT, email and social media, as well as management of issues such as conflicts of interest and receipt of gifts. In FY20, we consolidated our conflict of interest and gift registers and bolstered controls on our case management system to strengthen controls which prevent officers from accessing cases with which they have, or may be perceived to have, a potential conflict of interest.