Common use of REMUNERATION PACKAGING Clause in Contracts

REMUNERATION PACKAGING. Where agreed between the employer and an employee, the employer may introduce remuneration packaging. The terms and conditions of such a package may make provision for a salary greater than that contained in the salary band. The package overall shall not be less favourable than the entitlements otherwise available under this Agreement on a global or overall basis and shall be subject to the following provisions: (a) the employer shall ensure that the structure of any package complies with taxation and other relevant laws; (b) the employer shall confirm in writing to the employee the classification level and the current salary payable as applicable to the employee under this Agreement; (c) the employer shall advise the employee in writing of his or her right to choose payment of that salary referred to in sub-clause (b) above instead of a remuneration package; (d) the employer shall advise the employee, in writing, that all Agreement conditions, other than the salary and those conditions as agreed in sub-clause (e) below shall continue to apply; (e) where packaging arrangements apply, hours of work shall be consistent with section 226 of the Act; (f) when determining the remuneration package, the non-salary fringe benefit shall be in accordance with relevant Australian Taxation Office legislation; (g) a copy of the agreement shall be made available to the employee; (h) the employee shall be entitled to inspect details of the payments made under the terms of this agreement; (i) the configuration of the remuneration package shall remain in force for the period agreed between the employee and the employer; (j) where at the end of the agreed period the full amount allocated to a specific benefit has not been utilised, by agreement between the employer and the employee, an unused amount may be carried forward to the next period, or paid as salary which will be subject to usual taxation requirements; (k) remuneration packaging is only offered on the strict understanding and agreement that in the event existing taxation law is changed regarding Fringe Benefit Tax or personal tax arrangements, and that change may impact on this agreement, all salary packaging arrangements may at the discretion of the employer be terminated. Upon termination in these circumstances the employee’s rate of pay will revert to the rate of pay that applied immediately prior to a salary packaging agreement made pursuant to this clause, or the appropriate Agreement rate of pay whichever is greater; (l) where changes are proposed to salary packaging arrangements other than to flow on wage increases, or salary packaging arrangements are to be cancelled for reasons other than legislative requirements, then the employer and/or the employee must give three months notice of the proposed change; (m) in the event that an employee ceases to be employed by the employer this agreement will cease to apply as at the date of termination and all leave entitlements due on termination shall be paid at the rates in accordance with sub- clause (b) above. Any outstanding benefit shall be paid on or before the date of termination; and (n) any pay increases granted to employees under this Agreement shall also apply to employees subject to remuneration packaging arrangements within this clause.

REMUNERATION PACKAGING. 17.1. Where mutually agreed between the employer and an a full-time or part-time individual employee, the an employer may introduce remuneration packagingpackaging in respect of salary. The terms and conditions of such a package may make provision for a salary greater than that contained in the salary band. The package overall shall not not, when viewed objectively, be less favourable than the entitlements otherwise available under this Agreement on a global agreement. 17.2. The rate of pay as set out in the relevant Schedule (3A, 3B, 3C or overall basis and 3D) shall be subject used as the basis for the agreed package. 17.3. Notwithstanding the remuneration packaging arrangement, the individual's salary as provided in Schedule 3A, 3B, 3C or 3D of this agreement will be used in determining termination payment entitlements (including annual leave and long service leave entitlements) and superannuable salary. 17.4. Any salary increases, which are granted to employees under this agreement, shall also apply to the following provisionsemployee who enters into salary packaging arrangements in accordance with this clause. 17.5. The employer will: (a) the employer shall ensure that the structure of any package complies with taxation and other relevant laws; (b) the employer shall 17.6. confirm in writing to the employee the classification level and the current salary payable as applicable to the employee under this Agreementagreement; (c) the employer shall 17.7. advise the employee employee, in writing of his or his/her right to choose payment of that salary referred to in sub-clause (b) the above paragraph instead of a remuneration packageutilising salary packaging; (d) the employer shall 17.8. advise the employee, in writing, that all Agreement conditionsthe conditions of this agreement, other than the salary and those conditions as agreed in sub-clause (e) below shall salary, will continue to apply; (e) where 17.9. advise the employee, in writing, that he/she should seek independent financial advice prior to entering into a salary packaging arrangement. 17.10. Notwithstanding the above provisions, in the event that changes in legislation, determinations or rulings, particularly in respect of an employer’s Fringe Benefits Tax exempt status in the case of a Public Benevolent Institution, remove the employer’s capacity to maintain the salary packaging arrangements apply, hours of work shall be consistent with section 226 of the Act; (f) when determining the remuneration packageoffered to employees under this agreement, the non-salary fringe benefit shall be in accordance with relevant Australian Taxation Office legislation; (g) a copy of the agreement shall be made available to the employee; (h) the employee employer shall be entitled to inspect details of withdraw from the payments made under the terms of this agreement; (i) the configuration of the remuneration package shall remain in force for the period agreed between the employee and the employer; (j) where at the end of the agreed period the full amount allocated to a specific benefit has not been utilised, by agreement between the employer and the employee, an unused amount may be carried forward to the next period, or paid as salary which will be subject to usual taxation requirements; (k) remuneration packaging is only offered on the strict understanding and agreement that in the event existing taxation law is changed regarding Fringe Benefit Tax or personal tax arrangements, and that change may impact on this agreement, all salary packaging arrangements may at the discretion of the employer be terminated. Upon termination in these circumstances the employee’s rate of pay will revert to the rate of pay that applied immediately prior to a salary packaging agreement made pursuant to this clause, or the appropriate Agreement rate of pay whichever is greater; (l) where changes are proposed to salary packaging arrangements other than to flow on wage increases, or salary packaging arrangements are to be cancelled for reasons other than legislative requirements, then the employer and/or the employee must give three months notice of the proposed change; (m) in the event that an employee ceases to be employed by the employer this agreement will cease to apply as at the date of termination and all leave entitlements due on termination shall be paid at the rates in accordance with sub- clause (b) above. Any outstanding benefit shall be paid on or before the date of termination; and (n) any pay increases granted to employees under this Agreement shall also apply to employees subject to remuneration packaging arrangements within this clauseby giving the maximum reasonable notice practicable to each affected employee, and where possible at least two months prior to the withdrawal taking place.

REMUNERATION PACKAGING. 13.1 Where agreed between the employer and an employee, the employer may introduce remuneration packaging. The terms and conditions of such a package may make provision for a salary greater than that contained in the salary band. The package overall shall not be less favourable than the entitlements otherwise available under this Agreement on a global or overall basis and shall be subject to the following provisions: (a) the employer shall ensure that the structure of any package complies with taxation and other relevant laws; (b) the employer shall confirm in writing to the employee the classification level and the current salary payable as applicable to the employee under this Agreement; (c) the employer shall advise the employee in writing of his or her right to choose payment of that salary referred to in sub-clause (b) above instead of a remuneration package; (d) the employer shall advise the employee, in writing, that all Agreement conditions, other than the salary and those conditions as agreed in sub-clause (e) below shall continue to apply; (e) where packaging arrangements apply, hours of work shall be consistent with section 226 of the Act; (f) when determining the remuneration package, the non-salary fringe benefit shall be in accordance with relevant Australian Taxation Office legislation; (gf) a copy of the agreement shall be made available to the employee; (hg) the employee shall be entitled to inspect details of the payments made under the terms of this agreement; (ih) the configuration of the remuneration package shall remain in force for the period agreed between the employee and the employer; (ji) where at the end of the agreed period the full amount allocated to a specific benefit has not been utilised, by agreement between the employer and the employee, an utilised any unused amount may shall be carried forward to the next period, or paid as salary which will be subject to usual taxation requirements; (kj) remuneration packaging is only offered on the strict understanding and agreement that in the event existing taxation law is changed regarding Fringe Benefit Tax or personal tax arrangements, and that change may impact on this agreement, all salary packaging arrangements may at the discretion of the employer be terminated. Upon termination in these circumstances the employee’s rate of pay will revert to the rate of pay that applied immediately prior to a salary packaging agreement made pursuant to this clause, or the appropriate Agreement rate of pay whichever is greater; (lk) where changes are proposed to salary packaging arrangements other than to flow on wage increases, or salary packaging arrangements are to be cancelled for reasons other than legislative requirements, then the employer and/or the employee must give three months 3-months’ notice of the proposed change; (ml) in the event that an employee ceases to be employed by the employer this agreement will cease to apply as at the date of termination and all leave entitlements due on termination shall be paid at the rates in accordance with sub- clause (b) above. Any outstanding benefit shall be paid on or before the date of termination; and (nm) any pay increases granted to employees under this Agreement shall also apply to employees employees’ subject to remuneration packaging arrangements within this clause.

REMUNERATION PACKAGING. Where agreed between the employer and an employee, the employer may introduce remuneration packaging. The terms and conditions of such a package may make provision for a salary greater than that contained in the salary band. The package overall shall not be less favourable than the entitlements otherwise available under this Agreement on a global or overall basis and shall be subject to the following provisions: (a) the employer shall ensure that the structure of any package complies with taxation and other relevant laws; (b) the employer shall confirm in writing to the employee the classification level and the current salary payable as applicable to the employee under this Agreement; (c) the employer shall advise the employee in writing of his or her right to choose payment of that salary referred to in sub-clause (b) above instead of a remuneration package; (d) the employer shall advise the employee, in writing, that all Agreement conditions, other than the salary and those conditions as agreed in sub-clause (e) below shall continue to apply; (e) where packaging arrangements apply, hours of work shall be consistent with the relevant section 226 of the Act; (f) when determining the remuneration package, the non-salary fringe benefit shall be in accordance with relevant Australian Taxation Office legislation; (g) a copy of the agreement shall be made available to the employee; (h) the employee shall be entitled to inspect details of the payments made under the terms of this agreement; (i) the configuration of the remuneration package shall remain in force for the period agreed between the employee and the employer; (j) where at the end of the agreed period the full amount allocated to a specific benefit has not been utilised, by agreement between the employer and the employee, an unused amount may be carried forward to the next period, or paid as salary which will be subject to usual taxation requirements; (k) remuneration packaging is only offered on the strict understanding and agreement that in the event existing taxation law is changed regarding Fringe Benefit Tax or personal tax arrangements, and that change may impact on this agreement, all salary packaging arrangements may at the discretion of the employer be terminated. Upon termination in these circumstances the employee’s rate of pay will revert to the rate of pay that applied immediately prior to a salary packaging agreement made pursuant to this clause, or the appropriate Agreement rate of pay whichever is greater; (l) where changes are proposed to salary packaging arrangements other than to flow on wage increases, or salary packaging arrangements are to be cancelled for reasons other than legislative requirements, then the employer and/or the employee must give three months notice of the proposed change; (m) in the event that an employee ceases to be employed by the employer this agreement will cease to apply as at the date of termination and all leave entitlements due on termination shall be paid at the rates in accordance with sub- clause (b) above. Any outstanding benefit shall be paid on or before the date of termination; and (n) any pay increases granted to employees under this Agreement shall also apply to employees subject to remuneration packaging arrangements within this clause.

REMUNERATION PACKAGING. Full time and part time Employees shall be offered remuneration packaging by the Employer. No Employee shall be compelled to enter into a salary packaging arrangement. The Employee shall attract 85% of the tax benefit of the remuneration packaging arrangements. The Employer shall retain 15% of the tax benefit of the remuneration packaging arrangements. Effective on and from the first full pay period on or after 1 January 2022 the Employee will receive 100% of the tax benefit of the remuneration packaging arrangements. Employees may exercise their right to continue to receive their applicable salary. Where agreed between the employer and Employer offers remuneration packaging to an employeeindividual Employee, the employer may introduce Employer shall allow the Employee a period of no less than 21 days to seek independent advice on the terms of the proposed remuneration packaging. The terms and conditions of such a the package may make provision for a salary greater than that contained in the salary band. The package overall offered to an Employee shall not not, when viewed objectively, be less favourable than the entitlements otherwise available under this the Agreement on a global or overall basis and shall be subject to the following provisions: (a) the employer The Employer shall ensure that the structure of any package complies with taxation and other relevant laws; (b) the employer shall confirm in writing to the employee the classification level and the current salary payable as applicable to the employee under this Agreement; (c) the employer shall advise the employee in writing of his or her right to choose payment of that salary referred to in sub-clause (b) above instead of a remuneration package; (d) the employer shall advise the employee, in writing, that all Agreement All agreement conditions, other than the salary and those conditions as agreed in sub-clause (e) below shall continue to apply; (ec) where Employees will have their Superannuation Guarantee Contribution (SGC) calculated on their Agreement salary prior to the application of any remuneration packaging arrangements apply, hours of work shall be consistent with section 226 of the Act; (f) when determining the remuneration package, the non-salary fringe benefit shall be in accordance with relevant Australian Taxation Office legislation; (g) a arrangements. A copy of the remuneration packaging agreement shall be made available to the employee; (h) the employee Employee. The Employee shall be entitled to inspect details of the payments made under the terms of this agreement; (i) the . The configuration of the remuneration package shall remain in force for the period agreed between the employee Employee and the employer; (j) where Employer. Where at the end of the agreed period Fringe Benefit Tax year the full amount allocated to a specific benefit has not been utilisedutilized, by it will be paid as salary, which will be subject to appropriate taxation requirements. By agreement between the employer Employer and the employeeEmployee, an any unused amount benefit may be carried forward to the next periodperiod on the basis that any FBT obligation is accepted by the Employee. In the event that the Employer ceases to attract exemption from payment of Fringe Benefit Tax, or paid as salary which will be subject to usual taxation requirements; (k) the Employer may terminate all remuneration packaging is only offered on arrangements and the strict understanding and agreement that in the event existing taxation law is changed regarding Fringe Benefit Tax or personal tax arrangements, and that change may impact on this agreement, all Employee’s salary packaging arrangements may at the discretion of the employer be terminated. Upon termination in these circumstances the employee’s rate of pay will revert to the applicable rate the Employee would have been entitled to receive but for the remuneration packaging agreement. One month’s notice by either party is required for change or termination of pay that applied immediately prior a remuneration packaging agreement, unless the change or termination is brought about by legislation or an increase to a salary packaging agreement made pursuant to this clause, or the appropriate Agreement rate of pay whichever is greater; (l) where changes are proposed to salary packaging arrangements other than to flow on wage increases, or salary packaging arrangements are to be cancelled for reasons other than legislative requirements, then the employer and/or the employee must give three months notice of the proposed change; (m) in salaries. In the event that an employee the Employee ceases to be employed by the employer Employer this agreement will cease to apply as at the date of termination and all leave entitlements due on termination shall be paid at the rates in accordance with sub- clause (b) abovetermination. Any outstanding benefit shall be Benefits not paid on or before the date of termination; and (n) any pay termination shall be treated as salary and the appropriate tax deducted. Pay increases granted to employees under Employees in accordance with this Agreement shall also apply to employees Employees subject to remuneration packaging arrangements within this clausearrangements. Any allowance, penalty rate, overtime, payment for unused leave entitlements, other than payments for leave taken whilst employed shall be calculated by reference to the salary which would have applied to the Employee in the absence of any remuneration packaging arrangements.

REMUNERATION PACKAGING. Where agreed between the employer and an employee, the employer may introduce remuneration packaging. The terms and conditions of such a package may make provision for a salary greater than that contained in the salary band. The package overall shall not be less favourable than the entitlements otherwise available under this Agreement on a global or overall basis and shall be subject to the following provisions: (a) the employer shall ensure that the structure of any package complies with taxation and other relevant laws; (b) the employer shall confirm in writing to the employee the classification level and the current salary payable as applicable to the employee under this Agreement; (c) the employer shall advise the employee in writing of his or her right to choose payment of that salary referred to in sub-clause (b) above instead of a remuneration package; (d) the employer shall advise the employee, in writing, that all Agreement conditions, other than the salary and those conditions as agreed in sub-clause (e) below shall continue to apply; (e) where packaging arrangements apply, hours of work shall be consistent with section 226 of the Act; (f) when determining the remuneration package, the non-salary fringe benefit shall be in accordance with relevant Australian Taxation Office legislation; (gf) a copy of the agreement shall be made available to the employee; (hg) the employee shall be entitled to inspect details of the payments made under the terms of this agreement; (ih) the configuration of the remuneration package shall remain in force for the period agreed between the employee and the employer; (ji) where at the end of the agreed period the full amount allocated to a specific benefit has not been utilised, by agreement between the employer and the employee, an unused amount may be carried forward to the next period, or paid as salary which will be subject to usual taxation requirements; (kj) remuneration packaging is only offered on the strict understanding and agreement that in the event existing taxation law is changed regarding Fringe Benefit Tax or personal tax arrangements, and that change may impact on this agreement, all salary packaging arrangements may at the discretion of the employer be terminated. Upon termination in these circumstances the employee’s rate of pay will revert to the rate of pay that applied immediately prior to a salary packaging agreement made pursuant to this clause, or the appropriate Agreement rate of pay whichever is greater; (lk) where changes are proposed to salary packaging arrangements other than to flow on wage increases, or salary packaging arrangements are to be cancelled for reasons other than legislative requirements, then the employer and/or the employee must give three months notice of the proposed change; (ml) in the event that an employee ceases to be employed by the employer this agreement will cease to apply as at the date of termination and all leave entitlements due on termination shall be paid at the rates in accordance with sub- clause (b) above. Any outstanding benefit shall be paid on or before the date of termination; and (nm) any pay increases granted to employees under this Agreement shall also apply to employees subject to remuneration packaging arrangements within this clause.

REMUNERATION PACKAGING. 49.1. Where agreed between the employer Warrigal and an employee, the employer Warrigal may introduce remuneration packaging. The terms and conditions of such a package may make provision for a salary greater than that contained in the salary band. The package overall shall will not be less favourable than the entitlements otherwise available under this Agreement on a global or overall basis and shall will be subject to the following provisions: (a) the employer shall Warrigal will ensure that the structure of any package complies with taxation and other relevant laws; (b) the employer shall Warrigal will confirm in writing to the employee the classification level and the current salary payable as applicable to the employee under this Agreement; (c) the employer shall Warrigal will advise the employee in writing of his or her right to choose payment of that salary referred to in sub-clause (bClause 49.1(b) above instead of a remuneration package; (d) the employer shall Warrigal will advise the employee, in writing, that all Agreement conditions, other than the salary and those conditions as agreed in sub-clause (eClause 49.1(e) below shall will continue to apply; (e) where Where packaging arrangements apply, hours of work shall will be consistent with section 226 20 of the Act; (f) when When determining the remuneration package, the non-salary fringe benefit shall will be in accordance with relevant Australian Taxation Office tax legislation; (g) a A copy of the agreement shall will be made available to the employee; (h) the The employee shall will be entitled to inspect details of the payments made under the terms of this agreement; (i) the The configuration of the remuneration package shall will remain in force for the period agreed between the employee and the employerWarrigal; (j) where Where at the end of the agreed period the full amount allocated to a specific benefit has not been utilised, by agreement between the employer Warrigal and the employee, an unused amount may be carried forward to the next period, or paid as salary which will be subject to usual taxation requirements; (k) remuneration Remuneration packaging is only offered on the strict understanding and agreement that in the event existing taxation law is changed regarding Fringe Benefit Tax or personal tax arrangements, and that change may impact on this agreement, all salary packaging arrangements may at the discretion of the employer Warrigal be terminated. Upon termination in these circumstances the employee’s rate of pay will revert to the rate of pay that applied immediately prior to a salary packaging agreement made pursuant to this clause, or the appropriate Agreement rate of pay whichever is greater; (l) where Where changes are proposed to salary packaging arrangements other than to flow on wage increases, or salary packaging arrangements are to be cancelled for reasons other than legislative requirements, then the employer Warrigal and/or the employee must give three months (3) months’ notice of the proposed change; (m) in In the event that an employee ceases to be employed by the employer Warrigal this agreement will cease to apply as at the date of termination and all leave entitlements due on termination shall will be paid at the rates in accordance with sub- clause (bClause 49.1(b) above. Any outstanding benefit shall will be paid on or before the date of termination; and (n) any Any pay increases granted to employees under this Agreement shall will also apply to employees subject to remuneration packaging arrangements within this clause.

REMUNERATION PACKAGING. 23.1 Where agreed between the employer and an employee, the employer may introduce remuneration packaging. The terms and conditions of such a package may make provision for a salary greater than that contained in the salary band. The package overall shall not be less favourable than the entitlements otherwise available under this Agreement on a global or overall basis and shall be subject to the following provisions: (a) the employer shall ensure that the structure of any package complies with taxation and other relevant laws; (b) the employer shall confirm in writing to the employee the classification level and the current salary payable as applicable to the employee under this Agreement; (c) the employer shall advise the employee in writing of his or her right to choose payment of that salary referred to in sub-clause (b) above instead of a remuneration package; (d) the employer shall advise the employee, in writing, that all Agreement conditions, other than the salary and those conditions as agreed in sub-clause (e) below shall continue to apply; (e) where packaging arrangements apply, hours of work shall be consistent with section 226 of the Act; (f) when determining the remuneration package, the non-salary non‐salary fringe benefit shall be in accordance with relevant Australian Taxation Office legislation; (gf) a copy of the agreement shall be made available to the employee; (hg) the employee shall be entitled to inspect details of the payments made under the terms of this agreement; (ih) the configuration of the remuneration package shall remain in force for the period agreed between the employee and the employer; (ji) where at the end of the agreed period the full amount allocated to a specific benefit has not been utilised, by agreement between the employer and the employee, an any unused amount benefit may not be carried forward to the next period, or paid as salary which will be subject to usual taxation requirements; (kj) remuneration packaging is only offered on the strict understanding and agreement that in the event existing taxation law is changed regarding Fringe Benefit Tax or personal tax arrangements, and that change may impact on this agreement, all salary packaging arrangements may at the discretion of the employer be terminated. Upon termination in these circumstances the employee’s 's rate of pay will revert to the rate of pay that applied immediately prior to a salary packaging agreement made pursuant to this clause, or the appropriate Agreement rate of pay whichever is greater; (lk) where changes are proposed to salary packaging arrangements other than to flow on wage increases, or salary packaging arrangements are to be cancelled for reasons other than legislative requirements, then the employer and/or the employee must give three months notice of the proposed change; (ml) in the event that an employee ceases to be employed by the employer this agreement will cease to apply as at the date of termination and all leave entitlements due on termination shall be paid at the rates in accordance with sub- clause subclause (b) above. Any outstanding benefit shall be paid on or before the date of termination; and (nm) any pay increases granted to employees under this Agreement shall also apply to employees subject to remuneration packaging arrangements within this clause.

REMUNERATION PACKAGING. (i) No employee or employer shall be compelled to enter into a remuneration packaging arrangement. (ii) Where agreed between an employer makes a decision to offer remuneration packaging the employer shall provide details of the proposed remuneration packaging to the Association 28 days before the introduction of the proposal. Where a private hospital already has remuneration packaging in place prior to the operation of this clause, they shall be deemed to have complied and an employee, are not required to notify the employer may introduce remuneration packaging. Association in accordance with this subclause. (iii) The terms and conditions of such a package may make provision for a salary greater than that contained in the salary band. The package overall offered to an employee shall not not, when viewed objectively, be less favourable than the entitlements otherwise available under this the Enterprise Agreement on a global or overall basis and shall be subject to the following provisions: (a) the The employer shall ensure that the structure of any package complies with taxation and other relevant laws;. (b) Employees will have the employer shall confirm in writing Superannuation Guarantee Contribution (SGC) calculated on their Enterprise Agreement salary prior to the employee the classification level and the current salary payable as applicable to the employee under this Agreement;application of any remuneration packaging arrangements. (civ) the employer shall advise the employee in writing of his or her right to choose payment of that salary referred to in sub-clause (b) above instead of a remuneration package; (d) the employer shall advise the employee, in writing, that all Agreement conditions, other than the salary and those conditions as agreed in sub-clause (e) below shall continue to apply; (e) where packaging arrangements apply, hours of work shall be consistent with section 226 of the Act; (f) when determining the remuneration package, the non-salary fringe benefit shall be in accordance with relevant Australian Taxation Office legislation; (g) a A copy of the agreement shall be made available to the employee;. (hv) the The employee shall be entitled to inspect details of the payments made under the terms of this agreement;. (ivi) the The configuration of the remuneration package shall remain in force for the period agreed between the employee and the employer;. (jvii) where Where at the end of the agreed period Fringe Benefit Tax year the full amount allocated to a specific benefit has not been utilised, by it will be paid as salary, which will be subject to appropriate taxation requirements. By agreement between the employer and the employee, an any unused amount benefit may be carried forward to the next period, or paid as salary which will be subject to usual taxation requirements;period on the basis that any FBT obligation is accepted by the employee. (kviii) In the event that the employer ceases to attract exemption from payment of Fringe Benefit Tax, the employer may terminate all remuneration packaging is only offered on the strict understanding arrangements and agreement that in the event existing taxation law is changed regarding Fringe Benefit Tax or personal tax arrangements, and that change may impact on this agreement, all salary packaging arrangements may at the discretion of the employer be terminated. Upon termination in these circumstances the employee’s rate of pay salary will revert to the applicable Enterprise Agreement classification rate of pay that applied immediately prior the employee would have been entitled to a salary receive but for the remuneration packaging agreement made pursuant to this clause, or the appropriate Agreement rate of pay whichever is greater;agreement. (lix) where changes are proposed One month's notice by either party is required for change or termination of a remuneration packaging agreement, unless the change or termination is brought about by legislation or an increase to salary packaging arrangements other than to flow on wage increases, or salary packaging arrangements are to be cancelled for reasons other than legislative requirements, then the employer and/or the employee must give three months notice of the proposed change;Enterprise Agreement wage. (mx) in In the event that an the employee ceases to be employed by the employer this agreement will cease to apply as at the date of termination and all leave entitlements due on termination shall be paid at the rates in accordance with sub- clause (b) abovetermination. Any outstanding benefit shall be Benefits not paid on or before the date of termination; andtermination shall be treated as salary and the appropriate tax deducted. (nxi) any pay Pay increases granted to employees under in accordance with this Enterprise Agreement shall also apply to employees subject to remuneration packaging arrangements within this clausearrangements. (xii) Any allowance, penalty rate, overtime, payment for unused leave entitlements, other than any payments for leave taken whilst employed, shall be calculated by reference to the salary which would have applied to the employee in the absence of any remuneration packaging arrangements.

REMUNERATION PACKAGING. Where agreed between (i) Neither an employee or the employer and an employee, shall be compelled to enter into a remuneration packaging arrangement. (ii) Where the employer may introduce makes a decision to offer remuneration packaging. packaging the employer shall provide details of the proposed remuneration packaging to the employees and their workplace representatives 28 days before the introduction of the proposal. (iii) The terms and conditions of such a package may make provision for a salary greater than that contained in the salary band. The package overall offered to an employee shall not not, when viewed objectively, be less favourable than the entitlements otherwise available under this the Agreement on a global or overall basis and shall be subject to the following provisions: (a) the The employer shall ensure that the structure of any package complies with taxation and other relevant laws;. (b) Employees will have the employer shall confirm in writing Superannuation Guarantee Contribution (SGC) calculated on their Agreement salary prior to the employee the classification level and the current salary payable as applicable to the employee under this Agreement;application of any remuneration packaging arrangements. (civ) the employer shall advise the employee in writing of his or her right to choose payment of that salary referred to in sub-clause (b) above instead of a remuneration package; (d) the employer shall advise the employee, in writing, that all Agreement conditions, other than the salary and those conditions as agreed in sub-clause (e) below shall continue to apply; (e) where packaging arrangements apply, hours of work shall be consistent with section 226 of the Act; (f) when determining the remuneration package, the non-salary fringe benefit shall be in accordance with relevant Australian Taxation Office legislation; (g) a A copy of the agreement shall be made available to the employee;. (hv) the The employee shall be entitled to inspect details of the payments made under the terms of this agreement;. (ivi) the The configuration of the remuneration package shall remain in force for the period agreed between the employee and the employer;. (jvii) where Where at the end of the agreed period Fringe Benefit Tax year the full amount allocated to a specific benefit has not been utilised, by it will be paid as salary, which will be subject to appropriate taxation requirements. By agreement between the employer and the employee, an any unused amount benefit may be carried forward to the next period, or paid as salary which will be subject to usual taxation requirements;period on the basis that any FBT obligation is accepted by the employee. (kviii) remuneration packaging is only offered on the strict understanding and agreement that in In the event existing taxation law is changed regarding that the employer ceases to attract exemption from payment of Fringe Benefit Tax or personal tax arrangementsTax, and that change the employer may impact on this agreement, terminate all salary remuneration-packaging arrangements may at the discretion of the employer be terminated. Upon termination in these circumstances and the employee’s rate of pay salary will revert to the applicable Agreement classification rate of pay that applied immediately prior the employee would have been entitled to a salary receive but for the remuneration packaging agreement made pursuant to this clause, or the appropriate Agreement rate of pay whichever is greater;agreement. (lix) where changes are proposed One month's notice by either party is required for change or termination of a remuneration packaging agreement, unless the change or termination is brought about by legislation or an increase to salary packaging arrangements other than to flow on wage increases, or salary packaging arrangements are to be cancelled for reasons other than legislative requirements, then the employer and/or the employee must give three months notice of the proposed change;Agreement wage. (mx) in In the event that an the employee ceases to be employed by the employer this agreement will cease to apply as at the date of termination and all leave entitlements due on termination shall be paid at the rates in accordance with sub- clause (b) abovetermination. Any outstanding benefit shall be Benefits not paid on or before the date of termination; andtermination shall be treated as salary and the appropriate tax deducted. (nxi) any pay Pay increases granted to employees under in accordance with this Agreement shall also apply to employees subject to remuneration packaging arrangements within this clausearrangements. (xii) Any allowance, penalty rate, overtime, payment for unused leave entitlements, other than any payments for leave taken whilst employed, shall be calculated by reference to the wage which would have applied to the employee in the absence of any remuneration packaging arrangements.

REMUNERATION PACKAGING. 13.1 Where agreed between the employer and an employee, the employer may introduce remuneration packaging. The terms and conditions of such a package may make provision for a salary greater than that contained in the salary band. The package overall shall not be less favourable than the entitlements otherwise available under this Agreement on a global or overall basis and shall be subject to the following provisions: (a) the employer shall ensure that the structure of any package complies with taxation and other relevant laws; (b) the employer shall confirm in writing to the employee the classification level and the current salary payable as applicable to the employee under this Agreement; (c) the employer shall advise the employee in writing of his or her right to choose payment of that salary referred to in sub-clause (b) above instead of a remuneration package; (d) the employer shall advise the employee, in writing, that all Agreement conditions, other than the salary and those conditions as agreed in sub-clause (e) below shall continue to apply; (e) where packaging arrangements apply, hours of work shall be consistent with section 226 of the Act; (f) when determining the remuneration package, the non-salary fringe benefit shall be in accordance with relevant Australian Taxation Office legislation; (gf) a copy of the agreement shall be made available to the employee; (hg) the employee shall be entitled to inspect details of the payments made under the terms of this agreement; (ih) the configuration of the remuneration package shall remain in force for the period agreed between the employee and the employer; (ji) where at the end of the agreed period the full amount allocated to a specific benefit has not been utilised, by agreement between the employer and the employee, an utilised any unused amount may shall be carried forward to the next period, or paid as salary which will be subject to usual taxation requirements; (kj) remuneration packaging is only offered on the strict understanding and agreement that in the event existing taxation law is changed regarding Fringe Benefit Tax or personal tax arrangements, and that change may impact on this agreement, all salary packaging arrangements may at the discretion of the employer be terminated. Upon termination in these circumstances the employee’s rate of pay will revert to the rate of pay that applied immediately prior to a salary packaging agreement made pursuant to this clause, or the appropriate Agreement rate of pay whichever is greater; (lk) where changes are proposed to salary packaging arrangements other than to flow on wage increases, or salary packaging arrangements are to be cancelled for reasons other than legislative requirements, then the employer and/or the employee must give three months 3-months’ notice of the proposed change; (ml) in the event that an employee ceases to be employed by the employer this agreement will cease to apply as at the date of termination and all leave entitlements due on termination shall be paid at the rates in accordance with sub- clause (b) above. Any outstanding benefit shall be paid on or before the date of termination; and (nm) any pay increases granted to employees under this Agreement shall also apply to employees employees’ subject to remuneration packaging arrangements within this clause.clause.‌

REMUNERATION PACKAGING. (a) Where agreed between the employer Xxxxxxxxxx and an employee, the employer Xxxxxxxxxx may introduce remuneration packaging. The terms and conditions of such a package may make provision for a salary greater than that contained in the salary band. The package overall shall not be less favourable than the entitlements otherwise available under this Agreement on a global or overall basis and shall be subject to the following provisions: (ai) the employer management shall ensure that the structure of any package complies with taxation and other relevant laws; (bii) the employer management shall confirm in writing to the employee the classification level and the current salary payable as applicable to the employee under this Agreement; (ciii) the employer management shall advise the employee in writing of his or her their right to choose payment of that salary referred to in sub-clause subclause (bii) above instead of a remuneration package; (div) the employer management shall advise the employee, in writing, that all Agreement conditions, other than the salary and those conditions as agreed in sub-clause subclause (ev) below shall continue to apply; (e) where packaging arrangements apply, hours of work shall be consistent with section 226 of the Act; (fv) when determining the remuneration package, the non-salary fringe benefit shall be in accordance with relevant Australian Taxation Office legislation; (gvi) a copy of the agreement Agreement shall be made available to the employee; (hvii) the employee shall be entitled to inspect details of the payments made under the terms of this agreementAgreement; (iviii) the configuration of the remuneration package shall remain in force for the period agreed between the employee and the employerXxxxxxxxxx; (jix) where at the end of the agreed period the full amount allocated to a specific benefit has not been utilised, by agreement between the employer Xxxxxxxxxx and the employee, an unused amount may be carried forward to the next period, or paid as salary which will be subject to usual taxation requirements; (kx) remuneration packaging is only offered on the strict understanding and agreement that in the event existing taxation law is changed regarding Fringe Benefit Tax or personal tax arrangements, and that change may impact on this agreementAgreement, all salary packaging arrangements may at the discretion of the employer Xxxxxxxxxx be terminated. Upon termination in these circumstances the employee’s rate of pay will revert to the rate of pay that applied immediately prior to a salary packaging agreement made pursuant to this clause, or the appropriate Agreement agreement rate of pay whichever is greater; (lxi) where changes are proposed to salary packaging arrangements other than to flow on wage increases, or salary packaging arrangements are to be cancelled for reasons other than legislative requirements, then the employer management and/or the employee must give three months (3) months’ notice of the proposed change; (mxii) in the event that an employee ceases to be employed by the employer Xxxxxxxxxx this agreement Agreement will cease to apply as at the date of termination and all leave entitlements due on termination shall be paid at the rates in accordance with sub- clause subclause (bii) above. Any outstanding benefit shall be paid on or before the date of termination; and (nxiii) any pay increases granted to employees under this Agreement shall also apply to employees subject to remuneration packaging arrangements within this clause.

REMUNERATION PACKAGING. Where agreed between the employer and an employee, the employer may introduce remuneration packaging. The terms and conditions of such a package may make provision for a salary greater than that contained in the salary band. The package overall shall not be less favourable than the entitlements otherwise available under this Agreement on a global or overall basis and shall be subject to the following provisions: (a) the employer shall ensure that the structure of any package complies with taxation and other relevant laws; (b) the employer shall confirm in writing to the employee the classification level and the current salary payable as applicable to the employee under this Agreement; (c) the employer shall advise the employee in writing of his or her right to choose payment of that salary referred to in sub-sub- clause (b) above instead of a remuneration package; (d) the employer shall advise the employee, in writing, that all Agreement conditions, other than the salary and those conditions as agreed in sub-clause (e) below shall continue to apply; (e) where packaging arrangements apply, hours the employer and employee may by mutual agreement delete the application of work shall be consistent with section 226 of the Actcertain Agreement clauses, excepting Clauses 18 - Public Holidays, 20 - Annual Leave, 21 - Personal/Carer Leave, 23 - Parental Leave, 24 - Long Service Leave, and 37 - Grievance and Disputes Resolution Procedure; (f) when determining the remuneration package, the non-salary fringe benefit shall be in accordance with relevant Australian Taxation Office Commonwealth legislation; (g) a copy of the agreement shall be made available to the employee; (h) the employee shall be entitled to inspect details of the payments made under the terms of this agreement; (i) the configuration of the remuneration package shall remain in force for the period agreed between the employee and the employer; (j) where at the end of the agreed period the full amount allocated to a specific benefit has not been utilised, by agreement between the employer and the employee, an unused amount may be carried forward to the next period, or paid as salary which will be subject to usual taxation requirements; (k) remuneration packaging is only offered on the strict understanding and agreement that in the event existing taxation law is changed regarding Fringe Benefit Tax or personal tax arrangements, and that change may impact on this agreement, all salary packaging arrangements may at the discretion of the employer be terminated. Upon termination in these circumstances the employee’s rate of pay will revert to the rate of pay that applied immediately prior to a salary packaging agreement made pursuant to this clause, or the appropriate Agreement rate of pay whichever is greater; (l) where changes are proposed to salary packaging arrangements other than to flow on wage increases, or salary packaging arrangements are to be cancelled for reasons other than legislative requirements, then the employer and/or the employee must give three months notice of the proposed change; (m) in the event that an employee ceases to be employed by the employer this agreement will cease to apply as at the date of termination and all leave entitlements due on termination shall be paid at the rates in accordance with sub- sub-clause (b) above. Any outstanding benefit shall be paid on or before the date of termination; and (n) any pay increases granted to employees under this Agreement shall also apply to employees subject to remuneration packaging arrangements within this clause.

REMUNERATION PACKAGING. (i) No employee or employer shall be compelled to enter into a remuneration packaging arrangement. (ii) Where agreed between an employer makes a decision to offer remuneration packaging the employer shall provide details of the proposed remuneration packaging to the Association 28 days before the introduction of the proposal. Where a private hospital already has remuneration packaging in place prior to the operation of this clause, they shall be deemed to have complied and an employee, are not required to notify the employer may introduce remuneration packaging. Association in accordance with this subclause. (iii) The terms and conditions of such a package may make provision for a salary greater than that contained in the salary band. The package overall offered to an employee shall not not, when viewed objectively, be less favourable than the entitlements otherwise available under this the Enterprise Agreement on a global or overall basis and shall be subject to the following provisions: (a) the The employer shall ensure that the structure of any package complies with taxation and other relevant laws;. (b) Employees will have the employer shall confirm in writing Superannuation Guarantee Contribution (SGC) calculated on their Enterprise Agreement salary prior to the employee the classification level and the current salary payable as applicable to the employee under this Agreement;application of any remuneration packaging arrangements. (civ) the employer shall advise the employee in writing of his or her right to choose payment of that salary referred to in sub-clause (b) above instead of a remuneration package; (d) the employer shall advise the employee, in writing, that all Agreement conditions, other than the salary and those conditions as agreed in sub-clause (e) below shall continue to apply; (e) where packaging arrangements apply, hours of work shall be consistent with section 226 of the Act; (f) when determining the remuneration package, the non-salary fringe benefit shall be in accordance with relevant Australian Taxation Office legislation; (g) a A copy of the agreement shall be made available to the employee;. (hv) the The employee shall be entitled to inspect details of the payments made under the terms of this agreement;. (ivi) the The configuration of the remuneration package shall remain in force for the period agreed between the employee and the employer;. (jvii) where Where at the end of the agreed period Fringe Benefit Tax year the full amount allocated to a specific benefit has not been utilised, by it will be paid as salary, which will be subject to appropriate taxation requirements. By agreement between the employer and the employee, an any unused amount benefit may be carried forward to the next period, or paid as salary which will be subject to usual taxation requirements;period on the basis that any FBT obligation is accepted by the employee. (kviii) In the event that the employer ceases to attract exemption from payment of Fringe Benefit Tax, the employer may terminate all remuneration packaging is only offered on the strict understanding arrangements and agreement that in the event existing taxation law is changed regarding Fringe Benefit Tax or personal tax arrangements, and that change may impact on this agreement, all salary packaging arrangements may at the discretion of the employer be terminated. Upon termination in these circumstances the employee’s rate of pay salary will revert to the applicable Enterprise Agreement classification rate of pay that applied immediately prior the employee would have been entitled to a salary receive but for the remuneration packaging agreement made pursuant to this clause, or the appropriate Agreement rate of pay whichever is greater;agreement. (lix) where changes are proposed One month's notice by either party is required for change or termination of a remuneration packaging agreement, unless the change or termination is brought about by legislation or an increase to salary packaging arrangements other than to flow on wage increases, or salary packaging arrangements are to be cancelled for reasons other than legislative requirements, then the employer and/or the employee must give three months notice of the proposed change;Enterprise Agreement wage. (mx) in In the event that an the employee ceases to be employed by the employer this agreement will cease to apply as at the date of termination and all leave entitlements due on termination shall be paid at the rates in accordance with sub- clause (b) abovetermination. Any outstanding benefit shall be Benefits not paid on or before the date of termination; andtermination shall be treated as salary and the appropriate tax deducted. (nxi) any pay Pay increases granted to employees under in accordance with this Enterprise Agreement shall also apply to employees subject to remuneration packaging arrangements. (xii) Any allowance, penalty rate, overtime, payment for unused leave entitlements, other than any payments for leave taken whilst employed, shall be calculated by reference to the salary which would have applied to the employee in the absence of any remuneration packaging arrangements. (xiii) The parties agree that Private Hospitals who are a party to this Enterprise Agreement who have an existing remuneration or salary packaging arrangements within in place at the time this clauseEnterprise Agreement is approved shall continue to apply that arrangement for the duration of this Enterprise Agreement."

REMUNERATION PACKAGING. Where agreed between the employer and an employee, the employer may introduce remuneration packaging. The terms and conditions of such a package may make provision for a salary greater than that contained in the salary band. The package overall shall not be less favourable than the entitlements otherwise available under this Agreement on a global or overall basis and shall be subject to the following provisions: (a) the employer shall ensure that the structure of any package complies with taxation and other relevant laws; (b) the employer shall confirm in writing to the employee the classification level and the current salary payable as applicable to the employee under this Agreement; (c) the employer shall advise the employee in writing of his or her right to choose payment of that salary referred to in sub-clause (b) above instead of a remuneration package; (d) the employer shall advise the employee, in writing, that all Agreement conditions, other than the salary and those conditions as agreed in sub-clause (e) below shall continue to apply; (e) where packaging arrangements apply, hours the employer and employee may by mutual agreement delete the application of work shall be consistent with section 226 of the Actcertain Agreement clauses, excepting Clauses 18 - Public Holidays, 20 - Annual Leave, 21 - Personal/Carer’s Leave, 23 - Parental Leave, 24 - Long Service Leave, and 37 - Grievance and Disputes Resolution Procedures; (f) when determining the remuneration package, the non-salary fringe benefit shall be in accordance with relevant Australian Taxation Office legislation; (g) a copy of the agreement shall be made available to the employee; (h) the employee shall be entitled to inspect details of the payments made under the terms of this agreement; (i) the configuration of the remuneration package shall remain in force for the period agreed between the employee and the employer; (j) where at the end of the agreed period the full amount allocated to a specific benefit has not been utilised, by agreement between the employer and the employee, an unused amount may be carried forward to the next period, or paid as salary which will be subject to usual taxation requirements; (k) remuneration packaging is only offered on the strict understanding and agreement that in the event existing taxation law is changed regarding Fringe Benefit Tax or personal tax arrangements, and that change may impact on this agreement, all salary packaging arrangements may at the discretion of the employer be terminated. Upon termination in these circumstances the employee’s rate of pay will revert to the rate of pay that applied immediately prior to a salary packaging agreement made pursuant to this clause, or the appropriate Agreement rate of pay whichever is greater; (l) where changes are proposed to salary packaging arrangements other than to flow on wage increases, or salary packaging arrangements are to be cancelled for reasons other than legislative requirements, then the employer and/or the employee must give three one months notice of the proposed change; (m) in the event that an employee ceases to be employed by the employer this agreement will cease to apply as at the date of termination and all leave entitlements due on termination shall be paid at the rates in accordance with sub- clause (b) abovetermination. Any outstanding benefit shall be Benefits not paid on or before the date of termination; andtermination shall be treated as salary and the appropriate tax deducted. (n) any pay increases granted to employees under this Agreement shall also apply to employees subject to remuneration packaging arrangements within this clause. (o) Any employee who elects to utilise remuneration packaging shall do so in accordance with the employer’s policy and procedure a copy of which shall be provided to such employee(s).

REMUNERATION PACKAGING. Where agreed between the employer and an employee, the employer may introduce remuneration packaging. The terms and conditions of such a package may make provision for a salary greater than that contained in the salary band. The package overall shall not be less favourable than the entitlements otherwise available under this Agreement on a global or overall basis and shall be subject to the following provisions: (a) the employer shall ensure that the structure of any package complies with taxation and other relevant laws; (b) the employer shall confirm in writing to the employee the classification level and the current salary payable as applicable to the employee under this Agreement; (c) the employer shall advise the employee in writing of his or her right to choose payment of that salary referred to in sub-clause (b) above instead of a remuneration package; (d) the employer shall advise the employee, in writing, that all Agreement conditions, other than the salary and those conditions as agreed in sub-clause (e) below shall continue to apply; (e) where packaging arrangements apply, hours the employer and employee may by mutual agreement delete the application of work shall be consistent with section 226 of the Actcertain Agreement clauses, excepting Clauses 19 - Public Holidays, 21 - Annual Leave, 22 - Personal/Carer’s Leave, 24 - Parental Leave, 25 - Long Service Leave, and 39 - Grievance and Disputes Resolution Procedures; (f) when determining the remuneration package, the non-salary fringe benefit shall be in accordance with relevant Australian Taxation Office legislation; (g) a copy of the agreement shall be made available to the employee; (h) the employee shall be entitled to inspect details of the payments made under the terms of this agreement; (i) the configuration of the remuneration package shall remain in force for the period agreed between the employee and the employer; (j) where at the end of the agreed period the full amount allocated to a specific benefit has not been utilised, by agreement between the employer and the employee, an unused amount may be carried forward to the next period, or paid as salary which will be subject to usual taxation requirements; (k) remuneration packaging is only offered on the strict understanding and agreement that in the event existing taxation law is changed regarding Fringe Benefit Tax or personal tax arrangements, and that change may impact on this agreement, all salary packaging arrangements may at the discretion of the employer be terminated. Upon termination in these circumstances the employee’s rate of pay will revert to the rate of pay that applied immediately prior to a salary packaging agreement made pursuant to this clause, or the appropriate Agreement rate of pay whichever is greater; (l) where changes are proposed to salary packaging arrangements other than to flow on wage increases, or salary packaging arrangements are to be cancelled for reasons other than legislative requirements, then the employer and/or the employee must give three months notice of the proposed change; (m) in the event that an employee ceases to be employed by the employer this agreement will cease to apply as at the date of termination and all leave entitlements due on termination shall be paid at the rates in accordance with sub- sub-clause (b) above. Any outstanding benefit shall be paid on or before the date of termination; and (n) any pay increases granted to employees under this Agreement shall also apply to employees subject to remuneration packaging arrangements within this clause.

REMUNERATION PACKAGING. (a) No employee or employer shall be compelled to enter into a remuneration packaging arrangement. (b) Where agreed between the employer and an employee, makes a decision to offer remuneration packaging the employer may introduce shall provide details of the proposed remuneration packagingpackaging to the Union 28 days before the introduction of the proposal. Where a private hospital already has remuneration packaging in place prior to the operation of this clause, they shall be deemed to have complied and are not required to notify the Union in accordance with this subclause. (c) The terms and conditions of such a package may make provision for a salary greater than that contained in the salary band. The package overall offered to an employee shall not not, when viewed objectively, be less favourable than the entitlements otherwise available under this the Agreement on a global or overall basis and shall be subject to the following provisions: (ai) the The employer shall ensure that the structure of any package complies with taxation and other relevant laws;. (bii) Employees will have the employer shall confirm in writing Superannuation Guarantee Contribution (SGC) calculated on their Agreement salary prior to the employee the classification level and the current salary payable as applicable to the employee under this Agreement; (c) the employer shall advise the employee in writing application of his or her right to choose payment of that salary referred to in sub-clause (b) above instead of a any remuneration package;packaging arrangements. (d) the employer shall advise the employee, in writing, that all Agreement conditions, other than the salary and those conditions as agreed in sub-clause (e) below shall continue to apply; (e) where packaging arrangements apply, hours of work shall be consistent with section 226 of the Act; (f) when determining the remuneration package, the non-salary fringe benefit shall be in accordance with relevant Australian Taxation Office legislation; (g) a A copy of the remuneration agreement shall be made available to the employee;. (he) the The employee shall be entitled to inspect details of the payments made under the terms of this the remuneration agreement;. (if) the The configuration of the remuneration package shall remain in force for the period agreed between the employee and the employer;. (jg) where Where at the end of the agreed period Fringe Benefit Tax year the full amount allocated to a specific benefit has not been utilised, by it will be paid as salary, which will be subject to appropriate taxation requirements. By agreement between the employer and the employee, an any unused amount benefit may be carried forward to the next period, or paid as salary which will be subject to usual taxation requirements;period on the basis that any FBT obligation is accepted by the employee. (kh) In the event that the employer ceases to attract exemption from payment of Fringe Benefit Tax, the employer may terminate all remuneration packaging is only offered on the strict understanding arrangements and agreement that in the event existing taxation law is changed regarding Fringe Benefit Tax or personal tax arrangements, and that change may impact on this agreement, all salary packaging arrangements may at the discretion of the employer be terminated. Upon termination in these circumstances the employee’s rate of pay salary will revert to the applicable Agreement classification rate of pay that applied immediately prior the employee would have been entitled to a salary receive but for the remuneration packaging agreement made pursuant to this clause, or the appropriate Agreement rate of pay whichever is greater;agreement. (li) where changes are proposed One month's notice by either party is required for change or termination of a remuneration packaging agreement, unless the change or termination is brought about by legislation or an increase to salary packaging arrangements other than to flow on wage increases, or salary packaging arrangements are to be cancelled for reasons other than legislative requirements, then the employer and/or the employee must give three months notice of the proposed change;Agreement wage. (mj) in In the event that an the employee ceases to be employed by the employer this the remuneration agreement will cease to apply as at the date of termination and all leave entitlements due on termination shall be paid at the rates in accordance with sub- clause (b) abovetermination. Any outstanding benefit shall be Benefits not paid on or before the date of termination; andtermination shall be treated as salary and the appropriate tax deducted. (nk) any pay Pay increases granted to employees under in accordance with this Agreement shall also apply to employees subject to remuneration packaging arrangements within this clausearrangements. (l) Any allowance, penalty rate, overtime, payment for unused leave entitlements, other than any payments for leave taken whilst employed, shall be calculated by reference to the salary which would have applied to the employee in the absence of any remuneration packaging arrangements.

REMUNERATION PACKAGING. 13.1 Where agreed between the employer and an employee, the employer may introduce remuneration packaging. The terms and conditions of such a package may make provision for a salary greater than that contained in the salary band. The package overall shall not be less favourable than the entitlements otherwise available under this Agreement on a global or overall basis and shall be subject to the following provisions: (a) the employer shall ensure that the structure of any package complies with taxation and other relevant laws; (b) the employer shall confirm in writing to the employee the classification level and the current salary payable as applicable to the employee under this Agreement; (c) the employer shall advise the employee in writing of his or her right to choose payment of that salary referred to in sub-clause (b) above instead of a remuneration package; (d) the employer shall advise the employee, in writing, that all Agreement conditions, other than the salary and those conditions as agreed in sub-clause (e) below shall continue to apply; (e) where packaging arrangements apply, hours of work shall be consistent with section 226 of the Act; (f) when determining the remuneration package, the non-salary fringe benefit shall be in accordance with relevant Australian Taxation Office legislation; (gf) a copy of the agreement shall be made available to the employee; (hg) the employee shall be entitled to inspect details of the payments made under the terms of this agreement; (ih) the configuration of the remuneration package shall remain in force for the period agreed between the employee and the employer; (ji) where at the end of the agreed period the full amount allocated to a specific benefit has not been utilised, by agreement between the employer and the employee, an utilised any unused amount may shall be carried forward to the next period, or paid as salary which will be subject to usual taxation requirements; (kj) remuneration packaging is only offered on the strict understanding and agreement that in the event existing taxation law is changed regarding Fringe Benefit Tax or personal tax arrangements, and that change may impact on this agreement, all salary packaging arrangements may at the discretion of the employer be terminated. Upon termination in these circumstances the employee’s rate of pay will revert to the rate of pay that applied immediately prior to a salary packaging agreement made pursuant to this clause, or the appropriate Agreement rate of pay whichever is greater; (lk) where changes are proposed to salary packaging arrangements other than to flow on wage increases, or salary packaging arrangements are to be cancelled for reasons other than legislative requirements, then the employer and/or the employee must give three months 3-months’ notice of the proposed change; (ml) in the event that an employee ceases to be employed by the employer this agreement will cease to apply as at the date of termination and all leave entitlements due on termination shall be paid at the rates in accordance with sub- sub-clause (b) above. Any outstanding benefit shall be paid on or before the date of termination; and (nm) any pay increases granted to employees under this Agreement shall also apply to employees employees’ subject to remuneration packaging arrangements within this clause.

REMUNERATION PACKAGING. 15.1 Where mutually agreed between the employer and an a full-time or part-time individual employee, the an employer may introduce remuneration packagingpackaging in respect of salary. The terms and conditions of such a package may make provision for a salary greater than that contained in the salary band. The package overall shall not not, when viewed objectively, be less favourable than the entitlements otherwise available under this Agreement on a global agreement. 15.2 The rate of pay as set out in the relevant Schedule (3A, 3B or overall basis and 3C) shall be subject used as the basis for the agreed package. 15.3 Notwithstanding the remuneration packaging arrangement, the individual's salary as provided in Schedule 3A, 3B, or 3C of this agreement will be used in determining termination payment entitlements (including annual leave and long service leave entitlements) and superannuable salary. 15.4 Any salary increases, which are granted to employees under this agreement, shall also apply to the following provisionsemployee who enters into salary packaging arrangements in accordance with this clause. 15.5 The employer will: (a) the employer shall ensure that the structure of any package complies with taxation and other relevant laws; (b) the employer shall 15.5.1 confirm in writing to the employee the classification level and the current salary payable as applicable to the employee under this Agreementagreement; (c) the employer shall 15.5.2 advise the employee employee, in writing of his or his/her right to choose payment of that salary referred to in sub-clause (b) the above paragraph instead of a remuneration packageutilising salary packaging; (d) the employer shall 15.5.3 advise the employee, in writing, that all Agreement conditionsthe conditions of this agreement, other than the salary and those conditions as agreed in sub-clause (e) below shall salary, will continue to apply; (e) where 15.5.4 advise the employee, in writing, that he/she should seek independent financial advice prior to entering into a salary packaging arrangement. 15.6 Notwithstanding the above provisions, in the event that changes in legislation, determinations or rulings, particularly in respect of an employer’s Fringe Benefits Tax exempt status in the case of a Public Benevolent Institution, remove the employer’s capacity to maintain the salary packaging arrangements apply, hours of work shall be consistent with section 226 of the Act; (f) when determining the remuneration packageoffered to employees under this agreement, the non-salary fringe benefit shall be in accordance with relevant Australian Taxation Office legislation; (g) a copy of the agreement shall be made available to the employee; (h) the employee employer shall be entitled to inspect details of withdraw from the payments made under the terms of this agreement; (i) the configuration of the remuneration package shall remain in force for the period agreed between the employee and the employer; (j) where at the end of the agreed period the full amount allocated to a specific benefit has not been utilised, by agreement between the employer and the employee, an unused amount may be carried forward to the next period, or paid as salary which will be subject to usual taxation requirements; (k) remuneration packaging is only offered on the strict understanding and agreement that in the event existing taxation law is changed regarding Fringe Benefit Tax or personal tax arrangements, and that change may impact on this agreement, all salary packaging arrangements may at the discretion of the employer be terminated. Upon termination in these circumstances the employee’s rate of pay will revert to the rate of pay that applied immediately prior to a salary packaging agreement made pursuant to this clause, or the appropriate Agreement rate of pay whichever is greater; (l) where changes are proposed to salary packaging arrangements other than to flow on wage increases, or salary packaging arrangements are to be cancelled for reasons other than legislative requirements, then the employer and/or the employee must give three months notice of the proposed change; (m) in the event that an employee ceases to be employed by the employer this agreement will cease to apply as at the date of termination and all leave entitlements due on termination shall be paid at the rates in accordance with sub- clause (b) above. Any outstanding benefit shall be paid on or before the date of termination; and (n) any pay increases granted to employees under this Agreement shall also apply to employees subject to remuneration packaging arrangements within this clauseby giving the maximum reasonable notice practicable to each affected employee, and where possible at least two months prior to the withdrawal taking place.

REMUNERATION PACKAGING. Where agreed between the employer and an employee, the employer may introduce remuneration packaging. The terms and conditions of such a package may make provision for a salary greater than that contained in the salary band. The package overall shall not be less favourable than the entitlements otherwise available under this Agreement on a global or overall basis and shall be subject to the following provisions: (a) the employer shall ensure that the structure of any package complies with taxation and other relevant laws; (b) the employer shall confirm in writing to the employee the classification level and the current salary payable as applicable to the employee under this Agreement; (c) the employer shall advise the employee in writing of his or her right to choose payment of that salary referred to in sub-clause (b) above instead of a remuneration package; (d) the employer shall advise the employee, in writing, that all Agreement conditions, other than the salary and those conditions as agreed in sub-clause (e) below shall continue to apply; (e) where packaging arrangements apply, hours the employer and employee may by mutual agreement delete the application of work shall be consistent with section 226 of the Actcertain Agreement clauses, excepting Clauses 19 - Public Holidays, 21 - Annual Leave, 22 - Personal/Carer’s Leave, 24 - Parental Leave, 25 - Long Service Leave, and 38 - Grievance and Disputes Resolution Procedures; (f) when determining the remuneration package, the non-salary fringe benefit shall be in accordance with relevant Australian Taxation Office legislation; (g) a copy of the agreement shall be made available to the employee; (h) the employee shall be entitled to inspect details of the payments made under the terms of this agreement; (i) the configuration of the remuneration package shall remain in force for the period agreed between the employee and the employer; (j) where at the end of the agreed period the full amount allocated to a specific benefit has not been utilised, by agreement between the employer and the employee, an unused amount may be carried forward to the next period, or paid as salary which will be subject to usual taxation requirements; (k) remuneration packaging is only offered on the strict understanding and agreement that in the event existing taxation law is changed regarding Fringe Benefit Tax or personal tax arrangements, and that change may impact on this agreement, all salary packaging arrangements may at the discretion of the employer be terminated. Upon termination in these circumstances the employee’s rate of pay will revert to the rate of pay that applied immediately prior to a salary packaging agreement made pursuant to this clause, or the appropriate Agreement rate of pay whichever is greater; (l) where changes are proposed to salary packaging arrangements other than to flow on wage increases, or salary packaging arrangements are to be cancelled for reasons other than legislative requirements, then the employer and/or the employee must give three months notice of the proposed change; (m) in the event that an employee ceases to be employed by the employer this agreement will cease to apply as at the date of termination and all leave entitlements due on termination shall be paid at the rates in accordance with sub- sub-clause (b) above. Any outstanding benefit shall be paid on or before the date of termination; and (n) any pay increases granted to employees under this Agreement shall also apply to employees subject to remuneration packaging arrangements within this clause.

REMUNERATION PACKAGING. 10.1 Full time and permanent part time Employees shall be offered remuneration packaging by the Employer. The Employee shall attract 70% of the tax benefit of the remuneration packaging arrangements. No Employee shall be compelled to enter into a salary packaging arrangement. Employees may exercise their right to continue to receive their applicable salary 10.2 Where agreed between the employer and Employer offers remuneration packaging to an employeeindividual Employee, the employer may introduce Employer shall allow the Employee a period of no less than 21 days to seek independent advice on the terms of the proposed remuneration packaging. . 10.3 The terms and conditions of such a the package may make provision for a salary greater than that contained in the salary band. The package overall offered to an Employee shall not not, when viewed objectively, be less favourable than the entitlements otherwise available under this the Agreement on a global or overall basis and shall be subject to the following provisions: (a) the employer 10.3.1 The Employer shall ensure that the structure of any package complies with taxation and other relevant laws; (b) the employer shall confirm in writing to the employee the classification level 10.3.2 All award and the current salary payable as applicable to the employee under this Agreement; (c) the employer shall advise the employee in writing of his or her right to choose payment of that salary referred to in sub-clause (b) above instead of a remuneration package; (d) the employer shall advise the employee, in writing, that all Agreement conditions, other than the salary and those agreement conditions as agreed in sub-clause (e) below shall continue to apply; 10.3.3 Employees will have their Superannuation Guarantee Contribution (eSGC) where calculated on their Agreement salary prior to the application of any remuneration packaging arrangements apply, hours of work shall be consistent with section 226 of the Actarrangements; (f) when determining the remuneration package, the non-salary fringe benefit shall be in accordance with relevant Australian Taxation Office legislation; (g) a 10.3.4 A copy of the remuneration packaging agreement shall be made available to the employeeEmployee; (h) the employee 10.3.5 The Employee shall be entitled to inspect details of the payments made under the terms of this agreement; (i) the 10.3.6 The configuration of the remuneration package shall remain in force for the period agreed between the employee Employee and the employerEmployer; (j) where 10.3.7 Where at the end of the agreed period Fringe Benefit Tax year the full amount allocated to a specific benefit has not been utilisedutilized, by it will be paid as salary, which will be subject to appropriate taxation requirements. By agreement between the employer Employer and the employeeEmployee, an any unused amount benefit may be carried forward to the next period, or paid as salary which will be subject to usual taxation requirementsperiod on the basis that any FBT obligation is accepted by the Employee; (k) 10.3.8 In the event that the Employer ceases to attract exemption from payment of Fringe Benefit Tax, the Employer may terminate all remuneration packaging is only offered on arrangements and the strict understanding and agreement that in the event existing taxation law is changed regarding Fringe Benefit Tax or personal tax arrangements, and that change may impact on this agreement, all Employee’s salary packaging arrangements may at the discretion of the employer be terminated. Upon termination in these circumstances the employee’s rate of pay will revert to the applicable rate of pay that applied immediately prior the Employee would have been entitled to a salary receive but for the remuneration packaging agreement made pursuant to this clause, or the appropriate Agreement rate of pay whichever is greateragreement; (l) where changes are proposed 10.3.9 One month’s notice by either party is required for change or termination of a remuneration packaging agreement, unless the change or termination is brought about by legislation or an increase to salary packaging arrangements other than to flow on wage increases, or salary packaging arrangements are to be cancelled for reasons other than legislative requirements, then the employer and/or the employee must give three months notice of the proposed changesalaries; (m) in 10.3.10 In the event that an employee the Employee ceases to be employed by the employer Employer this agreement will cease to apply as at the date of termination and all leave entitlements due on termination shall be paid at the rates in accordance with sub- clause (b) abovetermination. Any outstanding benefit shall be Benefits not paid on or before the date of termination; andtermination shall be treated as salary and the appropriate tax deducted; (n) any pay 10.3.11 Pay increases granted to employees under Employees in accordance with this Agreement agreement shall also apply to employees Employees subject to remuneration packaging arrangements within this clause.arrangements; and 10.3.12 Any allowance, penalty rate, overtime, payment for unused leave entitlements, other than payments for leave taken whilst employed shall be calculated by reference to the salary which would have applied to the Employee in the absence of any remuneration packaging arrangements

REMUNERATION PACKAGING. The employer will actively promote and assist employees with remuneration packaging. Where agreed between the employer and an employee, the employer may introduce remuneration packaging. The terms and conditions of such a package may make provision for a salary greater than that contained in the salary band. The package overall shall not be less favourable than the entitlements otherwise available under this Agreement on a global or overall basis and shall be subject to the following provisions: (a) the The employer shall ensure that the structure of any package complies with taxation and other relevant laws;. (b) the The employer shall confirm in writing to the employee the classification level and the current salary payable as applicable to the employee under this Agreement;. (c) the The employer shall advise the employee in writing of his or her their right to choose payment of that salary referred to in sub-clause subclause (b) above instead of a remuneration package;. (d) the The employer shall advise the employee, in writing, that all Agreement conditions, other than the salary and those conditions as agreed in sub-clause subclause (e) below shall continue to apply;. (e) where packaging arrangements apply, hours of work shall be consistent with section 226 of the Act; (f) when When determining the remuneration package, the non-salary fringe benefit shall be in accordance with relevant Australian Taxation Office legislation;. (gf) a A copy of the agreement shall be made available to the employee;. (hg) the The employee shall be entitled to inspect details of the payments made under the terms of this agreement;. (ih) the The configuration of the remuneration package shall remain in force for the period agreed between the employee and the employer;. (ji) where Where at the end of the agreed period the full amount allocated to a specific benefit has not been utilised, by agreement between the employer and the employee, an any unused amount may be carried forward to the next period, or paid as salary which will be subject to usual taxation requirements;. (kj) remuneration Remuneration packaging is only offered on the strict understanding and agreement that in the event existing taxation law is changed regarding Fringe Benefit Tax or personal tax arrangements, and that change may impact on this agreement, all salary packaging arrangements may at the discretion of the employer be terminated. Upon termination in these circumstances the employee’s 's rate of pay will revert to the rate of pay that applied immediately prior to a salary packaging agreement made pursuant to this clause, or the appropriate Agreement rate of pay pay, whichever is greater;. (lk) where Where changes are proposed to salary packaging arrangements other than to flow on wage increases, or salary packaging arrangements are to be cancelled for reasons other than legislative requirements, then the employer and/or the employee must give three months months' notice of the proposed change;. (ml) in In the event that an employee ceases to be employed by the employer this agreement will cease to apply as at the date of termination and all leave entitlements due on termination shall be paid at the rates in accordance with sub- clause subclause (b) above. Any outstanding benefit shall be paid on or before the date of termination; and. (nm) any Any pay increases granted to employees under this Agreement shall also apply to employees subject to remuneration packaging arrangements within this clause.

REMUNERATION PACKAGING. Where agreed between the employer and an employee, the employer may introduce remuneration packaging. The terms and conditions of such a package may make provision for a salary greater than that contained in the salary band. The package overall shall not be less favourable than the entitlements otherwise available under this Agreement on a global or overall basis and shall be subject to the following provisions: (a) the employer shall ensure that the structure of any package complies with taxation and other relevant laws; (b) the employer shall confirm in writing to the employee the classification level and the current salary payable as applicable to the employee under this Agreement; (c) the employer shall advise the employee in writing of his or her right to choose payment of that salary referred to in sub-clause (b) above instead of a remuneration package; (d) the employer shall advise the employee, in writing, that all Agreement conditions, other than the salary and those conditions as agreed in sub-clause (e) below shall continue to apply; (e) where packaging arrangements apply, hours the employer and employee may by mutual agreement delete the application of work shall be consistent with section 226 of the Actcertain Agreement clauses, excepting Clauses 18 - Public Holidays, 20 - Annual Leave, 21 - Personal/Carer’s Leave, 23 - Parental Leave, 24 - Long Service Leave, and 37 - Grievance and Disputes Resolution Procedures; (f) when determining the remuneration package, the non-salary fringe benefit shall be in accordance with relevant Australian Taxation Office legislation; (g) a copy of the agreement shall be made available to the employee; (h) the employee shall be entitled to inspect details of the payments made under the terms of this agreement; (i) the configuration of the remuneration package shall remain in force for the period agreed between the employee and the employer; (j) where at the end of the agreed period the full amount allocated to a specific benefit has not been utilised, by agreement between the employer and the employee, an unused amount may be carried forward to the next period, or paid as salary which will be subject to usual taxation requirements; (k) remuneration packaging is only offered on the strict understanding and agreement that in the event existing taxation law is changed regarding Fringe Benefit Tax or personal tax arrangements, and that change may impact on this agreement, all salary packaging arrangements may at the discretion of the employer be terminated. Upon termination in these circumstances the employee’s rate of pay will revert to the rate of pay that applied immediately prior to a salary packaging agreement made pursuant to this clause, or the appropriate Agreement rate of pay whichever is greater; (l) where changes are proposed to salary packaging arrangements other than to flow on wage increases, or salary packaging arrangements are to be cancelled for reasons other than legislative requirements, then the employer and/or the employee must give three months notice of the proposed change; (m) in the event that an employee ceases to be employed by the employer this agreement will cease to apply as at the date of termination and all leave entitlements due on termination shall be paid at the rates in accordance with sub- sub-clause (b) above. Any outstanding benefit shall be paid on or before the date of termination; and (n) any pay increases granted to employees under this Agreement shall also apply to employees subject to remuneration packaging arrangements within this clause.

REMUNERATION PACKAGING. Where agreed between the employer and an a full-time or part-time employee, the an employer may introduce remuneration packagingpackaging in respect of salary . This shall mean that an employee will have part of their salary packaged into a fringe benefit which does not constitute a direct payment to the employee but is payable to a bona fide third party. The terms and conditions of such a package may make provision for a salary greater than that contained in the salary band. The package overall shall not not, when viewed objectively, be less favourable than the entitlements otherwise available under this Agreement on a global or overall basis Award and shall be subject to the following provisions: (ai) the employer shall ensure that the structure of any agreed package complies with taxation and other relevant laws; (bii) the employer shall confirm in writing to the employee the classification level and the current salary payable as applicable to the employee under this Agreementthe relevant parent award; (ciii) the employer shall advise the employee employee, in writing writing, of his or his/her right to choose payment of that the salary referred to in sub-clause paragraph (bii) above instead of a remuneration package; (div) the employer shall advise the employee, in writing, that all Agreement Award conditions, other than the salary and those conditions as agreed in sub-clause (e) below shall continue to apply; (ev) where packaging arrangements apply, hours the employee may package the applicable salary described in parent award into a non- salary fringe benefit up to a maximum of work shall be consistent with section 226 of the Act$15,450 per annum ($30,000 grossed up); (fvi) when determining the remuneration packageemployee shall advise the employer, in writing, that the non-agreed cash component is adequate for his/her ongoing living expenses; (vii) where a dispute arises as to the process for making a salary fringe benefit shall packaging agreement it will be open to either party to seek relief in accordance with relevant Australian Taxation Office legislationthe Dispute Settling Procedures clause in this Agreement; (gviii) a copy of the agreement Agreement shall be made available to the employee; (hix) the employee shall be entitled to inspect details of the payments and transactions made under the terms of this agreementagreement and for this purpose, where such details are maintained electronically, the employee shall be provided with a print out of the relevant information; (ix) the configuration of the remuneration package shall remain in force for the period agreed between the employee and the employer; (jxi) where at the end of the agreed period the full amount allocated to a specific benefit has not been utilised, by agreement between the employer and the employee, an unused amount may be carried forward to the next period, or paid as salary which will be subject to usual taxation requirements; (k) remuneration packaging is only offered on the strict understanding and agreement that in the event existing taxation law is changed regarding that the employer ceases to attract exemption from payment of Fringe Benefit Benefits Tax (in full or personal tax arrangementsin part), and or in the event that change may impact on this agreementother legislative changes increase the costs of the salary packaging arrangement for the employer, all salary packaging arrangements may at the discretion of the employer shall be terminated. Upon termination in these circumstances the employee’s rate of pay terminated and individual employees’ wages will revert to those specified in the rate of pay that applied immediately prior to a salary packaging agreement made pursuant to this clause, or the appropriate Agreement rate of pay whichever is greaterparent award; (lxii) where changes are proposed to notwithstanding any of the above arrangements, the employee may cancel any salary packaging arrangements other than by the giving of one month’s notice of cancellation to flow on wage increasesthe employer; (xiii) notwithstanding any of the above arrangements, or the employer may cancel any salary packaging arrangements are to be cancelled for reasons other than legislative requirements, then by the employer and/or the employee must give three months giving of one month’s notice of cancellation to the proposed changeemployee; (mxiv) in the event that an the employee ceases to be employed by the employer this agreement will cease to apply as at the date of termination and all leave entitlements due on termination shall be paid at the rates in accordance with sub- clause (b) abovethe parent award. Any outstanding benefit still due under this agreement upon termination shall be paid on or before the date of termination; and; (nxv) the calculation of entitlements concerning occupational superannuation will be based on the value of the employee’s pre-packaged salary payable as prescribed in the Parent Award; (xvi) any pay wage increases which are granted to employees under this Agreement the Parent Award shall also apply to employees subject to remuneration packaging arrangements within covered by this clauseAgreement; (xvii) the employee may consult with a representative of any relevant trade union before signing a Remuneration Package Agreement.

REMUNERATION PACKAGING. Where agreed between the employer and an the employee, the employer may introduce remuneration packagingpackaging in respect of salary. The terms and conditions of such a package may make provision for a salary greater than that contained in the salary band. The package overall shall not not, when viewed objectively, be less favourable than the entitlements otherwise available under this Agreement on a global or overall basis the award and shall be subject to the following provisions: (a) the 6.1 The employer shall ensure that the structure of any package complies with taxation and other relevant laws;. (b) the 6.2 The employer shall confirm in writing to the employee employee: 6.2.1 the classification level and the current salary payable as applicable to the employee under this Agreementthe award; (c) the employer shall advise the employee in writing of 6.2.2 her/his or her right to choose payment of that salary referred to in sub-clause (b) paragraph 6.2.1 above instead of a remuneration package; (d) the employer shall advise the employee, in writing, 6.3 that all Agreement award conditions, other than the salary and those conditions as agreed in sub-clause (e) below shall continue to apply; (e) where packaging arrangements apply, hours of work shall be consistent with section 226 of the Act; (f) . when determining the remuneration package, the non-salary fringe benefit shall be in accordance with relevant not exceed the maximum per annum as determined from time to time by the Australian Taxation Office legislation; (g) of the applicable salary; the employee shall attract the full benefit of the remuneration packaging arrangements. a copy of the agreement shall be made available to the employee; (h) ; the employee shall be entitled to inspect details of the payments made under the terms of this agreement; (i) ; the configuration of the remuneration package shall remain in force for the period agreed between the employee and the employer; (j) ; where at the end of the agreed period the full amount allocated to a specific benefit has not been utilised, by agreement between the employer and the employee, an unused amount may will be carried forward to the next period, or paid as salary which will be subject to usual taxation requirements; (k) remuneration packaging is only offered on the strict understanding and agreement that ; in the event existing taxation law is changed regarding that the employer ceases to attract exemption from payment of Fringe Benefit Tax or personal tax arrangements, and that change the employer may impact on this agreement, terminate all salary packaging arrangements may at the discretion of the employer be terminated. Upon termination in these circumstances and the employee’s rate of pay salary will revert to the rate of pay that applied immediately prior to a salary packaging agreement made pursuant to this clause, or the appropriate Agreement rate of pay whichever is greater; (l) specified in paragraph 6.2.1 above; where changes are proposed to salary packaging arrangements other than to flow on wage increases, or salary packaging arrangements are to be cancelled for reasons other than legislative requirements, then the employer and/or the employee must give three months notice of the proposed change; (m) in the event that an employee ceases to be employed by the employer this agreement will cease to apply as at the date of termination and all leave entitlements due on termination shall be paid at the rates in accordance with sub- clause (b) above. Any outstanding benefit shall be paid on or before the date of termination; and (n) any pay increases granted to employees under this Agreement shall also apply to employees subject to remuneration packaging arrangements within this clause.

REMUNERATION PACKAGING. 15.1 Where mutually agreed between the employer and an a full-time or part-time individual employee, the an employer may introduce remuneration packagingpackaging in respect of salary. The terms and conditions of such a package may make provision for a salary greater than that contained in the salary band. The package overall shall not not, when viewed objectively, be less favourable than the entitlements otherwise available under this Agreement on a global or overall basis and agreement. 15.2 The rate of pay as set out in the relevant Schedule (3A-D) shall be subject used as the basis for the agreed package. 15.3 Notwithstanding the remuneration packaging arrangement, the individual's salary as provided in Schedule 3A, 3B, or 3C of this agreement will be used in determining termination payment entitlements (including annual leave and long service leave entitlements) and superannuable salary. 15.4 Any salary increases, which are granted to employees under this agreement, shall also apply to the following provisionsemployee who enters into salary packaging arrangements in accordance with this clause. 15.5 The employer will: (a) the employer shall ensure that the structure of any package complies with taxation and other relevant laws; (b) the employer shall 15.5.1 confirm in writing to the employee the classification level and the current salary payable as applicable to the employee under this Agreementagreement; (c) the employer shall 15.5.2 advise the employee employee, in writing of his or his/her right to choose payment of that salary referred to in sub-clause (b) the above paragraph instead of a remuneration packageutilising salary packaging; (d) the employer shall 15.5.3 advise the employee, in writing, that all Agreement conditionsthe conditions of this agreement, other than the salary and those conditions as agreed in sub-clause (e) below shall salary, will continue to apply; (e) where 15.5.4 advise the employee, in writing, that he/she should seek independent financial advice prior to entering into a salary packaging arrangement. 15.6 Notwithstanding the above provisions, in the event that changes in legislation, determinations or rulings, particularly in respect of an employer‘s Fringe Benefits Tax exempt status in the case of a Public Benevolent Institution, remove the employer‘s capacity to maintain the salary packaging arrangements apply, hours of work shall be consistent with section 226 of the Act; (f) when determining the remuneration packageoffered to employees under this agreement, the non-salary fringe benefit shall be in accordance with relevant Australian Taxation Office legislation; (g) a copy of the agreement shall be made available to the employee; (h) the employee employer shall be entitled to inspect details of withdraw from the payments made under the terms of this agreement; (i) the configuration of the remuneration package shall remain in force for the period agreed between the employee and the employer; (j) where at the end of the agreed period the full amount allocated to a specific benefit has not been utilised, by agreement between the employer and the employee, an unused amount may be carried forward to the next period, or paid as salary which will be subject to usual taxation requirements; (k) remuneration packaging is only offered on the strict understanding and agreement that in the event existing taxation law is changed regarding Fringe Benefit Tax or personal tax arrangements, and that change may impact on this agreement, all salary packaging arrangements may at the discretion of the employer be terminated. Upon termination in these circumstances the employee’s rate of pay will revert to the rate of pay that applied immediately prior to a salary packaging agreement made pursuant to this clause, or the appropriate Agreement rate of pay whichever is greater; (l) where changes are proposed to salary packaging arrangements other than to flow on wage increases, or salary packaging arrangements are to be cancelled for reasons other than legislative requirements, then the employer and/or the employee must give three months notice of the proposed change; (m) in the event that an employee ceases to be employed by the employer this agreement will cease to apply as at the date of termination and all leave entitlements due on termination shall be paid at the rates in accordance with sub- clause (b) above. Any outstanding benefit shall be paid on or before the date of termination; and (n) any pay increases granted to employees under this Agreement shall also apply to employees subject to remuneration packaging arrangements within this clauseby giving the maximum reasonable notice practicable to each affected employee, and where possible at least two months prior to the withdrawal taking place.

REMUNERATION PACKAGING. 15.1 Where mutually agreed between the employer and an a full-time or part-time individual employee, the an employer may introduce remuneration packagingpackaging in respect of salary. The terms and conditions of such a package may make provision for a salary greater than that contained in the salary band. The package overall shall not not, when viewed objectively, be less favourable than the entitlements otherwise available under this Agreement on a global or overall basis and agreement. 15.2 The rate of pay as set out in the relevant Schedule (3A-D) shall be subject used as the basis for the agreed package. 15.3 Notwithstanding the remuneration packaging arrangement, the individual's salary as provided in Schedule 3A, 3B, or 3C of this agreement will be used in determining termination payment entitlements (including annual leave and long service leave entitlements) and superannuable salary. 15.4 Any salary increases, which are granted to employees under this agreement, shall also apply to the following provisionsemployee who enters into salary packaging arrangements in accordance with this clause. 15.5 The employer will: (a) the employer shall ensure that the structure of any package complies with taxation and other relevant laws; (b) the employer shall 15.5.1 confirm in writing to the employee the classification level and the current salary payable as applicable to the employee under this Agreementagreement; (c) the employer shall 15.5.2 advise the employee employee, in writing of his or his/her right to choose payment of that salary referred to in sub-clause (b) the above paragraph instead of a remuneration packageutilising salary packaging; (d) the employer shall 15.5.3 advise the employee, in writing, that all Agreement conditionsthe conditions of this agreement, other than the salary and those conditions as agreed in sub-clause (e) below shall salary, will continue to apply; (e) where 15.5.4 advise the employee, in writing, that he/she should seek independent financial advice prior to entering into a salary packaging arrangement. 15.6 Notwithstanding the above provisions, in the event that changes in legislation, determinations or rulings, particularly in respect of an employer’s Fringe Benefits Tax exempt status in the case of a Public Benevolent Institution, remove the employer’s capacity to maintain the salary packaging arrangements apply, hours of work shall be consistent with section 226 of the Act; (f) when determining the remuneration packageoffered to employees under this agreement, the non-salary fringe benefit shall be in accordance with relevant Australian Taxation Office legislation; (g) a copy of the agreement shall be made available to the employee; (h) the employee employer shall be entitled to inspect details of withdraw from the payments made under the terms of this agreement; (i) the configuration of the remuneration package shall remain in force for the period agreed between the employee and the employer; (j) where at the end of the agreed period the full amount allocated to a specific benefit has not been utilised, by agreement between the employer and the employee, an unused amount may be carried forward to the next period, or paid as salary which will be subject to usual taxation requirements; (k) remuneration packaging is only offered on the strict understanding and agreement that in the event existing taxation law is changed regarding Fringe Benefit Tax or personal tax arrangements, and that change may impact on this agreement, all salary packaging arrangements may at the discretion of the employer be terminated. Upon termination in these circumstances the employee’s rate of pay will revert to the rate of pay that applied immediately prior to a salary packaging agreement made pursuant to this clause, or the appropriate Agreement rate of pay whichever is greater; (l) where changes are proposed to salary packaging arrangements other than to flow on wage increases, or salary packaging arrangements are to be cancelled for reasons other than legislative requirements, then the employer and/or the employee must give three months notice of the proposed change; (m) in the event that an employee ceases to be employed by the employer this agreement will cease to apply as at the date of termination and all leave entitlements due on termination shall be paid at the rates in accordance with sub- clause (b) above. Any outstanding benefit shall be paid on or before the date of termination; and (n) any pay increases granted to employees under this Agreement shall also apply to employees subject to remuneration packaging arrangements within this clauseby giving the maximum reasonable notice practicable to each affected employee, and where possible at least two months prior to the withdrawal taking place.

REMUNERATION PACKAGING. 6.1 Where agreed between the employer and an a full-time or part-time employee, the an employer may introduce remuneration packagingpackaging in respect of salary as outlined in the following award clauses: Clerical and Administrative Employees (State) Award, Clause 2 & Part B This shall mean that an employee will have part of their salary packaged into a fringe benefit which does not constitute a direct payment to the employee but is payable to a bona fide third party. The terms and conditions of such a package may make provision for a salary greater than that contained in the salary band. The package overall shall not not, when viewed objectively, be less favourable than the entitlements otherwise available under this Agreement on a global or overall basis Award and shall be subject to the following provisions: (ai) the employer shall ensure that the structure of any agreed package complies with taxation and other relevant laws; (bii) the employer shall confirm in writing to the employee the classification level and the current salary payable as applicable to the employee under this Agreementin parent award; (ciii) the employer shall advise the employee employee, in writing writing, of his or his/her right to choose payment of that the salary referred to in sub-clause paragraph (bii) above instead of a remuneration package; (div) the employer shall advise the employee, in writing, that all Agreement Award conditions, other than the salary and those conditions as agreed in sub-clause (e) below shall continue to apply; (ev) where packaging arrangements apply, hours of work shall be consistent with section 226 of the Act; (f) when determining employee may package the remuneration package, the applicable salary des cribed in parent award into a non-salary fringe benefit up to a maximum of $14,090 or $15,000 per annum ($30,000 grossed up); (vi) the employee shall advise the employer, in writing, that the agreed cash component is adequate for his/her ongoing living expenses; (vii) where undue pressure or duress is placed on a party to enter into such a package it will be open to either party to seek relief in accordance with relevant Australian Taxation Office legislationthe Grievance and Dispute Settling Procedures clause 41 in the parent award; (gviii) a copy of the agreement Agreement shall be made available to the employee; (hix) the employee shall be entitled to inspect details of the payments and transactions made under the terms of this agreementagreement and for this purpose, where such details are maintained electronically, the employee shall be provided with a print out of the relevant information; (ix) the configuration of the remuneration package shall remain in force for the period agreed between the employee and the employer; (jxi) where at the end of the agreed period the full amount allocated to a specific benefit has not been utilised, by agreement between the employer and the employee, an unused amount may be carried forward to the next period, or paid as salary which will be subject to usual taxation requirements; (k) remuneration packaging is only offered on the strict understanding and agreement that in the event existing taxation law is changed regarding that the employer ceases to attract exemption from payment of Fringe Benefit Benefits Tax (in full or personal tax arrangements, and that change may impact on this agreementin part), all salary packaging arrangements may at the discretion of the employer shall be terminated. Upon termination in these circumstances the employee’s rate of pay terminated and individual employees’ wages will revert to those specified in the rate of pay that applied immediately prior to a salary packaging agreement made pursuant to this clause, or the appropriate Agreement rate of pay whichever is greaterparent award; (lxii) where changes are proposed to notwithstanding any of the above arrangements, the employee may cancel any salary packaging arrangements other than by the giving of one month’s notice of cancellation to flow on wage increasesthe employer; (xiii) notwithstanding any of the above arrangements, or the employer may cancel any salary packaging arrangements are to be cancelled for reasons other than legislative requirements, then by the employer and/or the employee must give three months giving of one month’s notice of cancellation to the proposed changeemployee; (mxiv) in the event that an the employee ceases to be employed by the employer this agreement will cease to apply as at the date of termination and all leave entitlements due on termination shall be paid at the rates in accordance with sub- clause (b) abovethe parent award. Any outstanding benefit still due under this agreement upon termination shall be paid on or before the date of termination; and; (nxv) the calculation of entitlements concerning occupational superannuation will be based on the value of the employee’s total wage as outlined in the Parent Award; (xvi) any pay wage increases which are granted to employees under this Agreement the Parent Award shall also apply to employees subject to remuneration packaging arrangements within covered by this clauseAgreement; (xvii) the employee may consult with a representative of any relevant trade union before signing a Remuneration Package Agreement as described in subclause 6.1.

REMUNERATION PACKAGING. 9.1 Full time and permanent part time Employees shall be offered remuneration packaging by the Employer. The Employee shall attract 70% of the tax benefit of the remuneration packaging arrangements. No Employee shall be compelled to enter into a salary packaging arrangement. Employees may exercise their right to continue to receive their applicable salary. 9.2 Where agreed between the employer and Employer offers remuneration packaging to an employeeindividual Employee, the employer may introduce Employer shall allow the Employee a period of no less than 21 days to seek independent advice on the terms of the proposed remuneration packaging. . 9.3 The terms and conditions of such a the package may make provision for a salary greater than that contained in the salary band. The package overall offered to an Employee shall not not, when viewed objectively, be less favourable than the entitlements otherwise available under this the Agreement on a global or overall basis and shall be subject to the following provisions: (a) the employer 9.3.1 The Employer shall ensure that the structure of any package complies with taxation and other relevant laws; (b) the employer shall confirm in writing to the employee the classification level 9.3.2 All award and the current salary payable as applicable to the employee under this Agreement; (c) the employer shall advise the employee in writing of his or her right to choose payment of that salary referred to in sub-clause (b) above instead of a remuneration package; (d) the employer shall advise the employee, in writing, that all Agreement agreement conditions, other than the salary and those conditions as agreed in sub-clause (e) below shall continue to apply; 9.3.3 Employees will have their Superannuation Guarantee Contribution (eSGC) where calculated on their Agreement salary prior to the application of any remuneration packaging arrangements apply, hours of work shall be consistent with section 226 of the Actarrangements; (f) when determining the remuneration package, the non-salary fringe benefit shall be in accordance with relevant Australian Taxation Office legislation; (g) a 9.3.4 A copy of the remuneration packaging agreement shall be made available to the employeeEmployee; (h) the employee 9.3.5 The Employee shall be entitled to inspect details of the payments made under the terms of this agreement; (i) the 9.3.6 The configuration of the remuneration package shall remain in force for the period agreed between the employee Employee and the employerEmployer; (j) where 9.3.7 Where at the end of the agreed period Fringe Benefit Tax year the full amount allocated to a specific benefit has not been utilisedutilized, by it will be paid as salary, which will be subject to appropriate taxation requirements. By agreement between the employer Employer and the employeeEmployee, an any unused amount benefit may be carried forward to the next period, or paid as salary which will be subject to usual taxation requirementsperiod on the basis that any FBT obligation is accepted by the Employee; (k) 9.3.8 In the event that the Employer ceases to attract exemption from payment of Fringe Benefit Tax, the Employer may terminate all remuneration packaging is only offered on arrangements and the strict understanding and agreement that in the event existing taxation law is changed regarding Fringe Benefit Tax or personal tax arrangements, and that change may impact on this agreement, all Employee’s salary packaging arrangements may at the discretion of the employer be terminated. Upon termination in these circumstances the employee’s rate of pay will revert to the applicable rate of pay that applied immediately prior the Employee would have been entitled to a salary receive but for the remuneration packaging agreement made pursuant to this clause, or the appropriate Agreement rate of pay whichever is greateragreement; (l) where changes are proposed 9.3.9 One month’s notice by either party is required for change or termination of a remuneration packaging agreement, unless the change or termination is brought about by legislation or an increase to salary packaging arrangements other than to flow on wage increases, or salary packaging arrangements are to be cancelled for reasons other than legislative requirements, then the employer and/or the employee must give three months notice of the proposed changesalaries; (m) in 9.3.10 In the event that an employee the Employee ceases to be employed by the employer Employer this agreement will cease to apply as at the date of termination and all leave entitlements due on termination shall be paid at the rates in accordance with sub- clause (b) abovetermination. Any outstanding benefit shall be Benefits not paid on or before the date of termination; andtermination shall be treated as salary and the appropriate tax deducted; (n) any pay 9.3.11 Pay increases granted to employees under Employees in accordance with this Agreement agreement shall also apply to employees Employees subject to remuneration packaging arrangements within this clausearrangements; and 9.3.12 Any allowance, penalty rate, overtime, payment for unused leave entitlements, other than payments for leave taken whilst employed shall be calculated by reference to the salary which would have applied to the Employee in the absence of any remuneration packaging arrangements.

REMUNERATION PACKAGING. Where agreed between the employer and an employee, the employer may introduce remuneration packaging. The terms and conditions of such a package may make provision for a salary greater than that contained in the salary band. The package overall shall not be less favourable than the entitlements otherwise available under this Agreement on a global or overall basis and shall be subject to the following provisions: (a) the employer shall ensure that the structure of any package complies with taxation and other relevant laws; (b) the employer shall confirm in writing to the employee the classification level and the current salary payable as applicable to the employee under this Agreement; (c) the employer shall advise the employee in writing of his or her right to choose payment of that salary referred to in sub-clause (b) above instead of a remuneration package; (d) the employer shall advise the employee, in writing, that all Agreement conditions, other than the salary and those conditions as agreed in sub-sub- clause (e) below shall continue to apply; (e) where packaging arrangements apply, hours the employer and employee may by mutual agreement delete the application of work shall be consistent with section 226 of the Actcertain Agreement clauses, excepting Clauses 18 - Public Holidays, 20 - Annual Leave, 21 - Personal/Carer’s Leave, 23 - Parental Leave, 24 - Long Service Leave, and 37 - Grievance and Disputes Resolution Procedures; (f) when determining the remuneration package, the non-salary fringe benefit shall be in accordance with relevant Australian Taxation Office legislation; (g) a copy of the agreement shall be made available to the employee; (h) the employee shall be entitled to inspect details of the payments made under the terms of this agreement; (i) the configuration of the remuneration package shall remain in force for the period agreed between the employee and the employer; (j) where at the end of the agreed period the full amount allocated to a specific benefit has not been utilised, by agreement between the employer and the employee, an unused amount may be carried forward to the next period, or paid as salary which will be subject to usual taxation requirements; (k) remuneration packaging is only offered on the strict understanding and agreement that in the event existing taxation law is changed regarding Fringe Benefit Tax or personal tax arrangements, and that change may impact on this agreement, all salary packaging arrangements may at the discretion of the employer be terminated. Upon termination in these circumstances the employee’s rate of pay will revert to the rate of pay that applied immediately prior to a salary packaging agreement made pursuant to this clause, or the appropriate Agreement rate of pay whichever is greater; (l) where changes are proposed to salary packaging arrangements other than to flow on wage increases, or salary packaging arrangements are to be cancelled for reasons other than legislative requirements, then the employer and/or the employee must give three months notice of the proposed change; (m) in the event that an employee ceases to be employed by the employer this agreement will cease to apply as at the date of termination and all leave entitlements due on termination shall be paid at the rates in accordance with sub- sub-clause (b) above. Any outstanding benefit shall be paid on or before the date of termination; and (n) any pay increases granted to employees under this Agreement shall also apply to employees subject to remuneration packaging arrangements within this clause.

REMUNERATION PACKAGING. Where agreed between the employer and an employee, the employer may introduce remuneration packaging. The terms and conditions of such a package may make provision for a salary greater than that contained in the salary band. The package overall shall not be less favourable than the entitlements otherwise available under this Agreement on a global or overall basis and shall be subject to the following provisions: (a) the employer shall ensure that the structure of any package complies with taxation and other relevant laws; (b) the employer shall confirm in writing to the employee the classification level and the current salary payable as applicable to the employee under this Agreement; (c) the employer shall advise the employee in writing of his or her right to choose payment of that salary referred to in sub-clause (b) above instead of a remuneration package; (d) the employer shall advise the employee, in writing, that all Agreement conditions, other than the salary and those conditions as agreed in sub-clause (e) below shall continue to apply; (e) where packaging arrangements apply, hours of work shall be consistent with section 226 of the Act; (f) when determining the remuneration package, the non-salary fringe benefit shall be in accordance with relevant Australian Taxation Office legislation; (g) a copy of the agreement shall be made available to the employee; (h) the employee shall be entitled to inspect details of the payments made under the terms of this agreement; (i) the configuration of the remuneration package shall remain in force for the period agreed between the employee and the employer; (j) where at the end of the agreed period the full amount allocated to a specific benefit has not been utilised, by agreement between the employer and the employee, an unused amount may be carried forward to the next period, or paid as salary which will be subject to usual taxation requirements; (k) remuneration packaging is only offered on the strict understanding and agreement that in the event existing taxation law is changed regarding Fringe Benefit Tax or personal tax arrangements, and that change may impact on this agreement, all salary packaging arrangements may at the discretion of the employer be terminated. Upon termination in these circumstances the employee’s employee‟s rate of pay will revert to the rate of pay that applied immediately prior to a salary packaging agreement made pursuant to this clause, or the appropriate Agreement rate of pay whichever is greater; (l) where changes are proposed to salary packaging arrangements other than to flow on wage increases, or salary packaging arrangements are to be cancelled for reasons other than legislative requirements, then the employer and/or the employee must give three months notice of the proposed change; (m) in the event that an employee ceases to be employed by the employer this agreement will cease to apply as at the date of termination and all leave entitlements due on termination shall be paid at the rates in accordance with sub- clause (b) above. Any outstanding benefit shall be paid on or before the date of termination; and (n) any pay increases granted to employees under this Agreement shall also apply to employees subject to remuneration packaging arrangements within this clause.

REMUNERATION PACKAGING. 20.1 Full-time and permanent part-time Employees shall be offered remuneration packaging by the Employer. The Employee shall attract 70% of the tax benefit of the remuneration packaging arrangements. The Employer shall retain 30% of the tax benefit of the remuneration packaging arrangements. No Employee shall be compelled to enter into a salary packaging arrangement. Employees may exercise their right to continue to receive their applicable salary. 20.2 Where agreed between the employer and Employer offers remuneration packaging to an employeeindividual Employee, the employer may introduce Employer shall allow the Employee a period of no less than 21 days to seek independent advice on the terms of the proposed remuneration packaging. . 20.3 The terms and conditions of such a the package may make provision for a salary greater than that contained in the salary band. The package overall offered to an Employee shall not not, when viewed objectively, be less favourable than the entitlements otherwise available under this the Enterprise Agreement on a global or overall basis and shall be subject to the following provisions: (ai) the employer The Employer shall ensure that the structure of any package complies with taxation and other relevant laws; (bii) the employer shall confirm in writing to the employee the classification level All award and the current salary payable as applicable to the employee under this Agreement; (c) the employer shall advise the employee in writing of his or her right to choose payment of that salary referred to in sub-clause (b) above instead of a remuneration package; (d) the employer shall advise the employee, in writing, that all Agreement conditions, other than the salary and those enterprise agreement conditions as agreed in sub-clause (e) below shall continue to apply; (eiii) where Employees will have their Superannuation Guarantee Contribution (SGC) calculated on their Enterprise Agreement salary prior to the application of any remuneration packaging arrangements apply, hours of work shall be consistent with section 226 of the Act;arrangements. (f) when determining the remuneration package, the non-salary fringe benefit shall be in accordance with relevant Australian Taxation Office legislation; (g) a 20.4 A copy of the remuneration packaging agreement shall be made available to the employee;Employee. (h) the employee 20.5 The Employee shall be entitled to inspect details of the payments made under the terms of this agreement;Agreement. (i) the 20.6 The configuration of the remuneration package shall remain in force for the period agreed between the employee Employee and the employer;Employer. (j) where 20.7 Where at the end of the agreed period Fringe Benefit Tax year the full amount allocated to a specific benefit has not been utilised, by it will be paid as salary, which will be subject to appropriate taxation requirements. By agreement between the employer Employer and the employeeEmployee, an any unused amount benefit may be carried forward to the next periodperiod on the basis that any FBT obligation is accepted by the Employee. 20.8 In the event that the Employer ceases to attract exemption from payment of Fringe Benefit Tax, or paid as salary which will be subject to usual taxation requirements; (k) the Employer may terminate all remuneration packaging is only offered on arrangements and the strict understanding and agreement that in the event existing taxation law is changed regarding Fringe Benefit Tax or personal tax arrangements, and that change may impact on this agreement, all Employee’s salary packaging arrangements may at the discretion of the employer be terminated. Upon termination in these circumstances the employee’s rate of pay will revert to the applicable rate the Employee would have been entitled to receive but for the remuneration packaging agreement. 20.9 One month’s notice by either party is required for change or termination of pay that applied immediately prior a remuneration packaging agreement, unless the change or termination is brought about by legislation or an increase to a salary packaging agreement made pursuant to this clause, or the appropriate Agreement rate of pay whichever is greater;salaries. (l) where changes are proposed to salary packaging arrangements other than to flow on wage increases, or salary packaging arrangements are to be cancelled for reasons other than legislative requirements, then the employer and/or the employee must give three months notice of the proposed change; (m) in 20.10 In the event that an employee the Employee ceases to be employed by the employer Employer, this agreement Agreement will cease to apply as at the date of termination and all leave entitlements due on termination shall be paid at the rates in accordance with sub- clause (b) abovetermination. Any outstanding benefit shall be Benefits not paid on or before the date of termination; andtermination shall be treated as salary and the appropriate tax deducted. (n) any pay 20.11 Pay increases granted to employees under Employees in accordance with this Agreement shall also apply to employees Employees subject to remuneration packaging arrangements within this clausearrangements. 20.12 Any allowance, penalty rate, overtime, payment for unused leave entitlements, other than payments for leave taken whilst employed, shall be calculated by reference to the salary which would have applied to the Employee in the absence of any remuneration packaging arrangements.

REMUNERATION PACKAGING. Where agreed between the employer and an employee, the employer may introduce remuneration packaging. The terms and conditions of such a package may make provision for a salary greater than that contained in the salary band. The package overall shall not be less favourable than the entitlements otherwise available under this Agreement on a global or overall basis and shall be subject to the following provisions: (a) the employer shall ensure that the structure of any package complies with taxation and other relevant laws; (b) the employer shall confirm in writing to the employee the classification level and the current salary payable as applicable to the employee under this Agreement; (c) the employer shall advise the employee in writing of his or her right to choose payment of that salary referred to in sub-clause (b) above instead of a remuneration package; (d) the employer shall advise the employee, in writing, that all Agreement conditions, other than the salary and those conditions as agreed in sub-clause (e) below shall continue to apply; (e) where packaging arrangements apply, hours the employer and employee may by mutual agreement delete the application of work shall be consistent with section 226 of the Actcertain Agreement clauses, excepting Clauses 18 - Public Holidays, 20 - Annual Leave, 21 - Personal/Carer’s Leave, 23 - Parental Leave, 24 - Long Service Leave, and 38 - Grievance and Disputes Resolution Procedures; (f) when determining the remuneration package, the non-salary fringe benefit shall be in accordance with relevant Australian Taxation Office legislation; (g) a copy of the agreement shall be made available to the employee; (h) the employee shall be entitled to inspect details of the payments made under the terms of this agreement; (i) the configuration of the remuneration package shall remain in force for the period agreed between the employee and the employer; (j) where at the end of the agreed period the full amount allocated to a specific benefit has not been utilised, by agreement between the employer and the employee, an unused amount may be carried forward to the next period, or paid as salary which will be subject to usual taxation requirements; (k) remuneration packaging is only offered on the strict understanding and agreement that in the event existing taxation law is changed regarding Fringe Benefit Tax or personal tax arrangements, and that change may impact on this agreement, all salary packaging arrangements may at the discretion of the employer be terminated. Upon termination in these circumstances the employee’s rate of pay will revert to the rate of pay that applied immediately prior to a salary packaging agreement made pursuant to this clause, or the appropriate Agreement rate of pay whichever is greater; (l) where changes are proposed to salary packaging arrangements other than to flow on wage increases, or salary packaging arrangements are to be cancelled for reasons other than legislative requirements, then the employer and/or the employee must give three months notice of the proposed change; (m) in the event that an employee ceases to be employed by the employer this agreement will cease to apply as at the date of termination and all leave entitlements due on termination shall be paid at the rates in accordance with sub- sub-clause (b) above. Any outstanding benefit shall be paid on or before the date of termination; and (n) any pay increases granted to employees under this Agreement shall also apply to employees subject to remuneration packaging arrangements within this clause.

REMUNERATION PACKAGING. 12.1 Where agreed between the employer Jesuit Social Services and an a full-time or part-time employee, the employer Jesuit Social Services may introduce offer remuneration packaging. The terms and conditions packaging in respect of such a package may make provision for a salary greater than that contained in the salary band. The package overall shall not be less favourable than the entitlements otherwise available under this Agreement on a global or overall basis and shall be subject to the following provisions:currently received by that employee; (a) the employer shall 12.2 Jesuit Social Services will ensure that the structure of any package complies with taxation and other relevant lawslegislation. If circumstances arise in future where taxation legislation renders salary packaging illegal, void, or taxable to the parties to the Agreement, all parties will comply with the legislative provision; (b) the employer shall confirm in writing 12.3 Jesuit Social Services will provide written confirmation to the an employee the of their classification level and the current salary payable as applicable to the employee under this Agreement(including any other negotiated salary allowable); (c) 12.4 When making the employer shall offer of remuneration packaging to an employee, Jesuit Social Services will advise the employee employee, in writing writing, of his or her their right to choose payment of that salary referred to in sub-clause (b) above instead of a remuneration package; (d) 12.5 An employee may package up to a grossed up maximum of $30,000 of fringe benefits under the employer shall advise terms of the Fringe Benefits Taxation Legislation; 12.6 The terms and conditions of the Agreement between Jesuit Social Services and an employee regarding remuneration packaging will be in writing and signed by both Jesuit Social Services and the employee, in writing, that all Agreement conditions, other than and will detail the salary and those conditions as agreed in sub-clause (e) below shall continue to applycomponents of the total remuneration package; (e) where packaging arrangements apply, hours of work shall be consistent with section 226 of the Act; (f) when determining the remuneration package, the non-salary fringe benefit shall be in accordance with relevant Australian Taxation Office legislation; (g) a 12.7 A copy of the agreement shall Agreement will be made available to the employee; (h) employee prior to the employee shall signing that agreement; the employee will be entitled to inspect details of the payments and transactions made under the terms of the Agreement and for this agreementpurpose, where such details are maintained electronically, the employee will be provided with a print-out of the relevant information; (i) the 12.8 The configuration of the remuneration package shall will remain in force for the period agreed between the employee and the employerJesuit Social Services; (j) where 12.9 Where at the end of the agreed period the full amount allocated to a specific benefit has not been utilised, by agreement between the employer Jesuit Social Services and the employee, an any unused amount may be carried forward to the next period, or paid as salary which will be subject to usual taxation requirements; (k) remuneration packaging is only offered on the strict understanding and agreement that in the event existing taxation law is changed regarding Fringe Benefit Tax or personal tax arrangements, and that change may impact on this agreement, all salary packaging arrangements may at the discretion 12.10 The calculation of the employer be terminated. Upon termination in these circumstances the employee’s rate entitlements in respect of occupational superannuation, annual leave loading and accident make-up pay will be based on the value of the employee’s salary level before packaging; 12.11 Employees on unpaid leave, such as unpaid parental leave, will not be entitled to benefits pursuant to salary packaging while on leave; 12.12 Employees on other forms of paid leave (such as annual leave, long service leave, and sick leave) will be entitled to salary packaging while on leave; 12.13 In the event that Jesuit Social Services ceases to attract exemption from payment of Fringe Benefits Tax, all remuneration packaging arrangements will be terminated and the employee’s salary will revert to the rate value of pay that applied immediately prior to a the employee’s salary packaging agreement made pursuant to this clause, or the appropriate Agreement rate of pay whichever is greaterlevel before packaging; (l) where 12.14 Where changes are proposed to salary remuneration packaging arrangements other than to flow on wage increasesarrangements, or salary remuneration packaging arrangements are to be cancelled for reasons other than legislative requirements, then the employer and/or by either the employee or employer, either the employee or employer must give three months two week’s notice of the proposed changeintention; (m) in 12.15 In the event that an the employee ceases to be employed by Jesuit Social Services, the employer this remuneration packaging agreement made between them will cease to apply as at the date of termination and all termination. All leave entitlements due on termination shall will be paid at the rates in accordance with sub- clause (b) aboveemployee’s packaged salary level. Any outstanding benefit shall benefits still due under the remuneration packaging agreement between Jesuit Social Services and the employee, upon termination will be paid on or before the date of termination; and; (n) any pay increases granted 12.16 The employee may consult with a Financial Advisor of their choice or another representative, before signing a remuneration package; 12.17 Where pressure or duress are placed on Jesuit Social Services or the employee to employees under this Agreement shall also apply to employees subject to enter into a remuneration packaging arrangements within this clauseagreement it will be open to either party to seek relief in accordance with the clause 24 – Dispute and Grievance Settlement Procedure in the Agreement.

REMUNERATION PACKAGING. 53.1 Full time and permanent part time Employees shall be offered remuneration packaging by the Employer. The Employee shall attract 70% of the tax benefit of the remuneration packaging arrangements. No Employee shall be compelled to enter into a salary packaging arrangement. Employees may exercise their right to continue to receive their applicable wage. 53.2 Where agreed between the employer and Employer offers remuneration packaging to an employeeindividual Employee, the employer may introduce Employer shall allow the Employee a period of no less than twenty-one (21) days to seek independent advice on the terms of the proposed remuneration packaging. . 53.3 The terms and conditions of such a the package may make provision for a salary greater than that contained in the salary band. The package overall offered to an Employee shall not not, when viewed objectively, be less favourable than the entitlements otherwise available under this the Agreement on a global or overall basis and shall be subject to the following provisions: (a) the employer 53.3.1 The Employer shall ensure that the structure of any package complies with taxation and other relevant laws; (b) the employer shall confirm in writing to the employee the classification level 53.3.2 All award and the current salary payable as applicable to the employee under this Agreement; (c) the employer shall advise the employee in writing of his or her right to choose payment of that salary referred to in sub-clause (b) above instead of a remuneration package; (d) the employer shall advise the employee, in writing, that all Agreement conditions, other than the salary and those agreement conditions as agreed in sub-clause (e) below shall continue to apply; 53.3.3 Employees will have their Superannuation Guarantee Contribution (eSGC) where calculated on their Agreement wage prior to the application of any remuneration packaging arrangements apply, hours of work shall be consistent with section 226 of the Actarrangements; (f) when determining the remuneration package, the non-salary fringe benefit shall be in accordance with relevant Australian Taxation Office legislation; (g) a 53.3.4 A copy of the remuneration packaging agreement shall be made available to the employeeEmployee; (h) the employee 53.3.5 The Employee shall be entitled to inspect details of the payments made under the terms of this agreement; (i) the 53.3.6 The configuration of the remuneration package shall remain in force for the period agreed between the employee Employee and the employerEmployer; (j) where 53.3.7 Where at the end of the agreed period Fringe Benefit Tax year the full amount allocated to a specific benefit has not been utilised, by it will be paid as salary, which will be subject to appropriate taxation requirements. By agreement between the employer Employer and the employeeEmployee, an any unused amount benefit may be carried forward to the next period, or paid as salary which will be subject to usual taxation requirementsperiod on the basis that any FBT obligation is accepted by the Employee; (k) 53.3.8 In the event that the Employer ceases to attract exemption from payment of Fringe Benefit Tax, the Employer may terminate all remuneration packaging is only offered on arrangements and the strict understanding and agreement that in the event existing taxation law is changed regarding Fringe Benefit Tax or personal tax arrangements, and that change may impact on this agreement, all Employee’s salary packaging arrangements may at the discretion of the employer be terminated. Upon termination in these circumstances the employee’s rate of pay will revert to the applicable rate of pay that applied immediately prior the Employee would have been entitled to a salary receive but for the remuneration packaging agreement made pursuant to this clause, or the appropriate Agreement rate of pay whichever is greateragreement; (l) where changes are proposed 53.3.9 One months’ notice by either party is required for change or termination of a remuneration packaging agreement, unless the change or termination is brought about by legislation or an increase to salary packaging arrangements other than to flow on wage increases, or salary packaging arrangements are to be cancelled for reasons other than legislative requirements, then the employer and/or the employee must give three months notice of the proposed changesalaries; (m) in 53.3.10 In the event that an employee the Employee ceases to be employed by the employer Employer this agreement will cease to apply as at the date of termination and all leave entitlements due on termination shall be paid at the rates in accordance with sub- clause (b) abovetermination. Any outstanding benefit shall be Benefits not paid on or before the date of termination; andtermination shall be treated as salary and the appropriate tax deducted; (n) any pay 53.3.11 Pay increases granted to employees under Employees in accordance with this Agreement agreement shall also apply to employees Employees subject to remuneration packaging arrangements within this clausearrangements; and 53.3.12 Any allowance, penalty rate, overtime, payment for unused leave entitlements, other than payments for leave taken whilst employed shall be calculated by reference to the salary which would have applied to the Employee in the absence of any remuneration packaging arrangements.

REMUNERATION PACKAGING. Where agreed between (i) Neither an employee nor the employer and an employee, shall be compelled to enter into a remuneration packaging arrangement. (ii) Where the employer may introduce makes a decision to offer remuneration packaging. packaging the employer shall provide details of the proposed remuneration packaging to the employees and their workplace representatives 28 days before the introduction of the proposal. (iii) The terms and conditions of such a package may make provision for a salary greater than that contained in the salary band. The package overall offered to an employee shall not not, when viewed objectively, be less favourable than the entitlements otherwise available under this the Agreement on a global or overall basis and shall be subject to the following provisions: (a) the The employer shall ensure that the structure of any package complies with taxation and other relevant laws;. (b) Employees will have the employer shall confirm in writing Superannuation Guarantee Contribution (SGC) calculated on their Agreement salary prior to the employee the classification level and the current salary payable as applicable to the employee under this Agreement;application of any remuneration packaging arrangements. (civ) the employer shall advise the employee in writing of his or her right to choose payment of that salary referred to in sub-clause (b) above instead of a remuneration package; (d) the employer shall advise the employee, in writing, that all Agreement conditions, other than the salary and those conditions as agreed in sub-clause (e) below shall continue to apply; (e) where packaging arrangements apply, hours of work shall be consistent with section 226 of the Act; (f) when determining the remuneration package, the non-salary fringe benefit shall be in accordance with relevant Australian Taxation Office legislation; (g) a A copy of the agreement shall be made available to the employee;. (hv) the The employee shall be entitled to inspect details of the payments made under the terms of this agreement;. (ivi) the The configuration of the remuneration package shall remain in force for the period agreed between the employee and the employer;. (jvii) where Where at the end of the agreed period Fringe Benefit Tax year the full amount allocated to a specific benefit has not been utilised, by it will be paid as salary, which will be subject to appropriate taxation requirements. By agreement between the employer and the employee, an any unused amount benefit may be carried forward to the next period, or paid as salary which will be subject to usual taxation requirements;period on the basis that any FBT obligation is accepted by the employee. (kviii) remuneration packaging is only offered on the strict understanding and agreement that in In the event existing taxation law is changed regarding that the employer ceases to attract exemption from payment of Fringe Benefit Tax or personal tax arrangementsTax, and that change the employer may impact on this agreement, terminate all salary remuneration-packaging arrangements may at the discretion of the employer be terminated. Upon termination in these circumstances and the employee’s rate of pay salary will revert to the applicable Agreement classification rate of pay that applied immediately prior the employee would have been entitled to a salary receive but for the remuneration packaging agreement made pursuant to this clause, or the appropriate Agreement rate of pay whichever is greater;agreement. (lix) where changes are proposed One month's notice by either party is required for change or termination of a remuneration packaging agreement, unless the change or termination is brought about by legislation or an increase to salary packaging arrangements other than to flow on wage increases, or salary packaging arrangements are to be cancelled for reasons other than legislative requirements, then the employer and/or the employee must give three months notice of the proposed change;Agreement wage. (mx) in In the event that an the employee ceases to be employed by the employer this agreement will cease to apply as at the date of termination and all leave entitlements due on termination shall be paid at the rates in accordance with sub- clause (b) abovetermination. Any outstanding benefit shall be Benefits not paid on or before the date of termination; andtermination shall be treated as salary and the appropriate tax deducted. (nxi) any pay Pay increases granted to employees under in accordance with this Agreement shall also apply to employees subject to remuneration packaging arrangements within this clausearrangements. (xii) Any allowance, penalty rate, overtime, payment for unused leave entitlements, other than any payments for leave taken whilst employed, shall be calculated by reference to the wage which would have applied to the employee in the absence of any remuneration packaging arrangements.

REMUNERATION PACKAGING. Where agreed between the employer and the employee (including casuals), an employee, the employer may introduce remuneration packagingpackaging in respect of salary. The terms and conditions of such a package may make provision for a salary greater than that contained in the salary band. The package overall shall not not, when viewed objectively, be less favourable than the entitlements otherwise available under this Agreement on a global or overall basis the award and shall be subject to the following provisions: (ai) the employer shall ensure that the structure of any package complies with taxation and other relevant laws;. (bii) the employer shall confirm in writing to the employee employee: (a) the classification level and the current salary payable as applicable to the employee under this Agreementthe award; (cb) the employer shall advise the employee in writing of her/his or her right to choose payment of that salary referred to in sub-clause (b) above instead of a remuneration package; (diii) the employer shall advise the employee, in writing, that all Agreement award conditions, other than the salary and those conditions as agreed in sub-clause (e) below shall continue to apply;. (e) where packaging arrangements apply, hours of work shall be consistent with section 226 of the Act; (fiv) when determining the remuneration package, the non-salary fringe benefit shall be in accordance with relevant Australian Taxation Office legislationnot exceed a maximum of $17,000.00 grossed up per annum of the applicable salary; (gv) the employee shall attract 100% benefit of the remuneration packaging arrangements. (vi) a copy of the agreement shall be made available to the employee; (hvii) the employee shall be entitled to inspect details of the payments made under the terms of this agreement; (iviii) the configuration of the remuneration package shall remain in force for the period agreed between the employee and the employer; (jix) where at the end of the agreed period the full amount allocated to a specific benefit has not been utilised, by agreement between the employer and the employee, an unused amount may be carried forward to the next period, or paid as salary which will be subject to usual taxation requirements; (kx) remuneration packaging is only offered on the strict understanding and agreement that in the event existing taxation law is changed regarding that the employer ceases to attract exemption from payment of Fringe Benefit Tax or personal tax arrangements, and that change the employer may impact on this agreement, terminate all salary packaging arrangements may at the discretion of the employer be terminated. Upon termination in these circumstances and the employee’s rate of pay salary will revert to the rate of pay that applied immediately prior to a salary packaging agreement made pursuant to this clause, or the appropriate Agreement rate of pay whichever is greater;back. (lxi) where changes are proposed to salary packaging arrangements other than to flow on wage increases, or salary packaging arrangements are to be cancelled for reasons other than legislative requirements, then the employer and/or the employee must give three months notice of the proposed change; (mxii) in the event that an the employee ceases to be employed by the employer this agreement will cease to apply as at the date of termination and all leave entitlements due on termination shall be paid at the rates in accordance with sub- clause (b) abovethe agreement. Any outstanding benefit shall be paid on or before the date of termination; and; (nxiii) any pay increases granted to employees under this Agreement the award shall also apply to employees subject to remuneration packaging arrangements within this clause. (xiv) Superannuation -An amount equivalent to the minimum statutory superannuation contribution on the gross award salary will be made by the Employer.

REMUNERATION PACKAGING. Where agreed between the employer and an the employee, the and employer may introduce remuneration packagingpackaging in respect to salary as detailed in Clause 9 and Table 1 of the Parent Award. This shall mean that an employee will have part of their salary packaged as a fringe benefit which does not constitute a direct payment to the employee but is payable to a bona fide third party via a debit card. The terms and conditions of such a package may make provision for a salary greater than that contained in the salary band. The package overall shall not not, when viewed objectively, be less favourable than the entitlements otherwise available under this Agreement on a global or overall basis the Parent Award and shall be subject to the following provisions: (ai) the The employer shall ensure that the structure of any agreed package complies with taxation and other relevant laws; (bii) the The employer shall confirm in writing to the employee the classification level and the current salary payable as applicable to the employee under this AgreementTable 1 of the Parent Award; (ciii) the The employer shall advise the employee employee, in writing writing, of his or his/her right to choose payment of that enter into salary referred to in sub-clause (b) above instead of a remuneration packagepackaging arrangements; (div) the The employer shall advise the employee, in writing, that all Agreement Parent Award and employment contract conditions, other than the salary and those conditions as agreed in sub-clause (e) below shall continue to apply; (ev) where packaging arrangements apply, hours of work shall be consistent with section 226 The employee may package up to $14040 under current Fringe Benefits Tax legislation of the Act; (f) when determining applicable salary prescribed in Table 1 of the remuneration package, the Parent Award into a non-salary fringe benefit shall be in accordance with relevant Australian Taxation Office legislationbenefit; (gvi) The employee shall advise the employer, in writing, that they have sought financial advice and are informed of and understand the financial implications of their individual salary packaging agreement; (vii) The employee shall establish a debit card account for the purpose of purchasing goods and services from third parties; (viii) The employee will reduce the balance of their salary packaging debit card to $50 or less as at the 31 March each year; (ix) The employee shall use their salary packaging debit card only to purchase goods and services from third parties; (x) A copy of the agreement Agreement shall be made available to the employee; (hxi) the The employee shall be entitled to inspect retain details of the payments and transactions made under the terms of this agreementagreement and for taxation purposes; (ixii) The employee shall inform the configuration employer, in writing annually of the remuneration package shall remain in force amount of salary to be packaged. If the employee does not inform the employer of any change to the amount, the amount for the period agreed between previous year will continue to be packaged; (xiii) In the event that the employer ceases to attract exemption from payment of Fringe Benefits tax, all salary packaging arrangements shall be terminated and individual employee’s wages will revert to those specified in Table 1 of the Parent Award. Notice of such termination shall be one month; (xiv) Notwithstanding any of the above arrangements, the employee and may cancel any salary packaging arrangements by the giving on one months’ notice of cancellation to the employer; (jxv) where at the end of the agreed period the full amount allocated to a specific benefit has not been utilised, by agreement between the employer and the employee, an unused amount may be carried forward to the next period, or paid as salary which will be subject to usual taxation requirements; (k) remuneration packaging is only offered on the strict understanding and agreement that in the event existing taxation law is changed regarding Fringe Benefit Tax or personal tax arrangements, and that change may impact on this agreement, all salary packaging arrangements may at the discretion of the employer be terminated. Upon termination in these circumstances the employee’s rate of pay will revert to the rate of pay that applied immediately prior to a salary packaging agreement made pursuant to this clause, or the appropriate Agreement rate of pay whichever is greater; (l) where changes are proposed to salary packaging arrangements other than to flow on wage increases, or salary packaging arrangements are to be cancelled for reasons other than legislative requirements, then the employer and/or the employee must give three months notice of the proposed change; (m) in In the event that an the employee ceases to be employed by the employer this agreement will cease to apply as at the date of termination and all leave entitlements due on termination shall be paid at the rates in accordance with sub- clause (b) abovethe rates of pay in Table 1 of the Parent Award, the Parent Award generally and/or contractual arrangements. Any outstanding benefit still due under this agreement upon termination shall be paid on or before the date of termination; and. The employee shall reduce any outstanding balance of benefit on their debit card account to zero and close the account by the 31 March following cessation of employment; (nxvi) The calculation of entitlements concerning in service paid leave including annual, sick and long service leave, occupational superannuation and annual leave loading will be based on the value of the employee’s total wage as outlined in Table 1 of the Parent Award; (xvii) In the event of a worker’s compensation claim the employee’s salary package may be suspended for the duration of the claim; (xviii) The employee may consult with a representative of any pay increases granted to employees under this relevant trade union before signing a remuneration package Agreement shall also apply to employees subject to remuneration packaging arrangements within this clauseas described in subclause 6.

REMUNERATION PACKAGING. (i) Full time and permanent part time employees shall be offered remuneration packaging by the employer. The employee shall attract 70 percent of the tax benefit of the remuneration packaging arrangements. The employer shall retain 30% of the tax benefit of the remuneration packaging arrangements No employee shall be compelled to enter into a salary packaging arrangement. Employees may exercise their right to continue to receive their applicable salary. (ii) Where agreed between the employer and offers remuneration packaging to an individual employee, the employer may introduce shall allow the employee a period of no less than 21 days to seek independent advice on the terms of the proposed remuneration packaging. . (iii) The terms and conditions of such a the package may make provision for a salary greater than that contained in the salary band. The package overall offered to an employee shall not not, when viewed objectively, be less favourable than the entitlements otherwise available under this the Enterprise Agreement on a global or overall basis and shall be subject to the following provisions: (a) the The employer shall ensure that the structure of any package complies with taxation and other relevant laws; (b) the employer All award and enterprise agreement conditions, shall confirm in writing continue to the employee the classification level and the current salary payable as applicable to the employee under this Agreement;apply (c) Employees will have their Superannuation Guarantee Contribution (SGC) calculated on their Enterprise Agreement salary prior to the employer shall advise the employee in writing application of his or her right to choose payment of that salary referred to in sub-clause (b) above instead of a any remuneration package;packaging arrangements. (div) the employer shall advise the employee, in writing, that all Agreement conditions, other than the salary and those conditions as agreed in sub-clause (e) below shall continue to apply; (e) where packaging arrangements apply, hours of work shall be consistent with section 226 of the Act; (f) when determining the remuneration package, the non-salary fringe benefit shall be in accordance with relevant Australian Taxation Office legislation; (g) a A copy of the remuneration packaging agreement shall be made available to the employee; (hv) the The employee shall be entitled to inspect details of the payments made under the terms of this agreement; (ivi) the The configuration of the remuneration package shall remain in force for the period agreed between the employee and the employer; (jvii) where Where at the end of the agreed period Fringe Benefit Tax year the full amount allocated to a specific benefit has not been utilisedutilized, by it will be paid as salary, which will be subject to appropriate taxation requirements. By agreement between the employer and the employee, an any unused amount benefit may be carried forward to the next period, or paid as salary which will be subject to usual taxation requirements;period on the basis that any FBT obligation is accepted by the employee. (kviii) In the event that the employer ceases to attract exemption from payment of Fringe Benefit Tax, the employer may terminate all remuneration packaging is only offered on the strict understanding arrangements and agreement that in the event existing taxation law is changed regarding Fringe Benefit Tax or personal tax arrangements, and that change may impact on this agreement, all salary packaging arrangements may at the discretion of the employer be terminated. Upon termination in these circumstances the employee’s rate of pay salary will revert to the applicable rate of pay that applied immediately prior the employee would have been entitled to a salary receive but for the remuneration packaging agreement made pursuant to this clause, or the appropriate Agreement rate of pay whichever is greater;agreement. (lix) where changes are proposed One month’s notice by either party is required for change or termination of a remuneration packaging agreement, unless the change or termination is brought about by legislation or an increase to salary packaging arrangements other than to flow on wage increases, or salary packaging arrangements are to be cancelled for reasons other than legislative requirements, then the employer and/or the employee must give three months notice of the proposed change;salaries. (mx) in In the event that an the employee ceases to be employed by the employer this agreement will cease to apply as at the date of termination and all leave entitlements due on termination shall be paid at the rates in accordance with sub- clause (b) abovetermination. Any outstanding benefit shall be Benefits not paid on or before the date of termination; andtermination shall be treated as salary and the appropriate tax deducted. (nxi) any pay Pay increases granted to employees under in accordance with this Agreement agreement shall also apply to employees subject to remuneration packaging arrangements within this clausearrangements. (xii) Any allowance, penalty rate, overtime, payment for unused leave entitlements, other than payments for leave taken whilst employed shall be calculated by reference to the salary which would have applied to the employee in the absence of any remuneration packaging arrangements.

REMUNERATION PACKAGING. (i) Full time and permanent part time Employees shall be offered remuneration packaging by the Employer. The Employee shall attract 70 percent of the tax benefit of the remuneration packaging arrangements. The Employer shall retain 30% of the tax benefit of the remuneration packaging arrangements No Employee shall be compelled to enter into a salary packaging arrangement. Employees may exercise their right to continue to receive their applicable salary. (ii) Where agreed between the employer and Employer offers remuneration packaging to an employeeindividual Employee, the employer may introduce Employer shall allow the Employee a period of no less than 21 days to seek independent advice on the terms of the proposed remuneration packaging. . (iii) The terms and conditions of such a the package may make provision for a salary greater than that contained in the salary band. The package overall offered to an Employee shall not not, when viewed objectively, be less favourable than the entitlements otherwise available under this the Agreement on a global or overall basis and shall be subject to the following provisions: (a) the employer The Employer shall ensure that the structure of any package complies with taxation and other relevant laws; (b) the employer All award and agreement conditions, shall confirm in writing continue to the employee the classification level and the current salary payable as applicable to the employee under this Agreement;apply (c) Employees will have their Superannuation Guarantee Contribution (SGC) calculated on their Agreement salary prior to the employer shall advise the employee in writing application of his or her right to choose payment of that salary referred to in sub-clause (b) above instead of a any remuneration package;packaging arrangements. (div) the employer shall advise the employee, in writing, that all Agreement conditions, other than the salary and those conditions as agreed in sub-clause (e) below shall continue to apply; (e) where packaging arrangements apply, hours of work shall be consistent with section 226 of the Act; (f) when determining the remuneration package, the non-salary fringe benefit shall be in accordance with relevant Australian Taxation Office legislation; (g) a A copy of the remuneration packaging agreement shall be made available to the employee;Employee (hv) the employee The Employee shall be entitled to inspect details of the payments made under the terms of this agreement; (ivi) the The configuration of the remuneration package shall remain in force for the period agreed between the employee Employee and the employer;Employer (jvii) where Where at the end of the agreed period Fringe Benefit Tax year the full amount allocated to a specific benefit has not been utilisedutilized, by it will be paid as salary, which will be subject to appropriate taxation requirements. By agreement between the employer Employer and the employeeEmployee, an any unused amount benefit may be carried forward to the next period, or paid as salary which will be subject to usual taxation requirements;period on the basis that any FBT obligation is accepted by the Employee. (kviii) In the event that the Employer ceases to attract exemption from payment of Fringe Benefit Tax, the Employer may terminate all remuneration packaging is only offered on arrangements and the strict understanding and agreement that in the event existing taxation law is changed regarding Fringe Benefit Tax or personal tax arrangements, and that change may impact on this agreement, all Employee’s salary packaging arrangements may at the discretion of the employer be terminated. Upon termination in these circumstances the employee’s rate of pay will revert to the applicable rate of pay that applied immediately prior the Employee would have been entitled to a salary receive but for the remuneration packaging agreement made pursuant to this clause, or the appropriate Agreement rate of pay whichever is greater;agreement. (lix) where changes are proposed One month’s notice by either party is required for change or termination of a remuneration packaging agreement, unless the change or termination is brought about by legislation or an increase to salary packaging arrangements other than to flow on wage increases, or salary packaging arrangements are to be cancelled for reasons other than legislative requirements, then the employer and/or the employee must give three months notice of the proposed change;salaries. (mx) in In the event that an employee the Employee ceases to be employed by the employer Employer this agreement will cease to apply as at the date of termination and all leave entitlements due on termination shall be paid at the rates in accordance with sub- clause (b) abovetermination. Any outstanding benefit shall be Benefits not paid on or before the date of termination; andtermination shall be treated as salary and the appropriate tax deducted. (nxi) any pay Pay increases granted to employees under Employees in accordance with this Agreement agreement shall also apply to employees Employees subject to remuneration packaging arrangements within this clausearrangements. (xii) Any allowance, penalty rate, overtime, payment for unused leave entitlements, other than payments for leave taken whilst employed shall be calculated by reference to the salary which would have applied to the Employee in the absence of any remuneration packaging arrangements.

REMUNERATION PACKAGING. 6.1 Where agreed between the employer and an a full-time or part-time employee, the an employer may introduce remuneration packagingpackaging in respect of salary as outlined in the following award clauses: Clerical and Administrative Employees (State) Award, Building Tradesmen (State) Construction Award. This shall mean that an employee will have part of their salary packaged into a fringe benefit which does not constitute a direct payment to the employee but is payable to a bona fide third party. The terms and conditions of such a package may make provision for a salary greater than that contained in the salary band. The package overall shall not not, when viewed objectively, be less favourable than the entitlements otherwise available under this Agreement on a global or overall basis Award and shall be subject to the following provisions: (ai) the employer shall ensure that the structure of any agreed package complies with taxation and other relevant laws; (bii) the employer shall confirm in writing to the employee the classification level and the current salary payable as applicable to the employee under this Agreementin parent awards; (ciii) the employer shall advise the employee employee, in writing writing, of his or his/her right to choose payment of that the salary referred to in sub-clause paragraph (bii) above instead of a remuneration package; (div) the employer shall advise the employee, in writing, that all Agreement Award conditions, other than the salary and those conditions as agreed in sub-clause (e) below shall continue to apply; (ev) where packaging arrangements apply, hours of work shall be consistent with section 226 of the Act; (f) when determining employee may package the remuneration package, the applicable salary described in parent award into a non-salary fringe benefit up to a maximum of $14,090 or $15,000 per annum ($30,000 grossed up); (vi) the employee shall advise the employer, in writing, that the agreed cash component is adequate for his/her ongoing living expenses; (vii) where undue pressure or duress is placed on a party to enter into such a package it will be open to either party to seek relief in accordance with relevant Australian Taxation Office legislationthe Grievance and Dispute Settling Procedures clause in the parent award; (gviii) a copy of the agreement Agreement shall be made available to the employee; (hix) the employee shall be entitled to inspect details of the payments and transactions made under the terms of this agreementagreement and for this purpose, where such details are maintained electronically, the employee shall be provided with a print out of the relevant information; (ix) the configuration of the remuneration package shall remain in force for the period agreed between the employee and the employer; (jxi) where at the end of the agreed period the full amount allocated to a specific benefit has not been utilised, by agreement between the employer and the employee, an unused amount may be carried forward to the next period, or paid as salary which will be subject to usual taxation requirements; (k) remuneration packaging is only offered on the strict understanding and agreement that in the event existing taxation law is changed regarding that the employer ceases to attract exemption from payment of Fringe Benefit Benefits Tax (in full or personal tax arrangements, and that change may impact on this agreementin part), all salary packaging arrangements may at the discretion of the employer shall be terminated. Upon termination in these circumstances the employee’s rate of pay terminated and individual employees’ wages will revert to those specified in the rate of pay that applied immediately prior to a salary packaging agreement made pursuant to this clause, or the appropriate Agreement rate of pay whichever is greaterparent award; (lxii) where changes are proposed to notwithstanding any of the above arrangements, the employee may cancel any salary packaging arrangements other than by the giving of one month’s notice of cancellation to flow on wage increasesthe employer; (xiii) notwithstanding any of the above arrangements, or the employer may cancel any salary packaging arrangements are to be cancelled for reasons other than legislative requirements, then by the employer and/or the employee must give three months giving of one month’s notice of cancellation to the proposed changeemployee; (mxiv) in the event that an the employee ceases to be employed by the employer this agreement will cease to apply as at the date of termination and all leave entitlements due on termination shall be paid at the rates in accordance with sub- clause (b) abovethe parent award. Any outstanding benefit still due under this agreement upon termination shall be paid on or before the date of termination; and; (nxv) the calculation of entitlements concerning occupational superannuation will be based on the value of the emp loyee’s total wage as outlined in the Parent Award; (xvi) any pay wage increases which are granted to employees under this Agreement the Parent Award shall also apply to employees subject to remuneration packaging arrangements within covered by this clauseAgreement; (xvii) the employee may consult with a representative of any relevant trade union before signing a Remuneration Package Agreement as described in subclause 6.1.

REMUNERATION PACKAGING. 23.1. Where agreed between the employer and an employee, the employer may introduce remuneration packaging. The terms and conditions of such a package may make provision for a salary greater than that contained in the salary band. The package overall shall not be less favourable than the entitlements otherwise available under this Agreement on a global or overall basis and shall be subject to the following provisions: (a) the employer shall ensure that the structure of any package complies with taxation and other relevant laws; (b) the employer shall confirm in writing to the employee the classification level and the current salary payable as applicable to the employee under this Agreement; (c) the employer shall advise the employee in writing of his or her right to choose payment of that salary referred to in sub-clause (b) above instead of a remuneration package; (d) the employer shall advise the employee, in writing, that all Agreement conditions, other than the salary and those conditions as agreed in sub-clause (e) below shall continue to apply; (e) where packaging arrangements apply, hours of work shall be consistent with section 226 of the Act; (f) when determining the remuneration package, the non-salary fringe benefit shall be in accordance with relevant Australian Taxation Office legislation; (gf) a copy of the agreement shall be made available to the employee; (hg) the employee shall be entitled to inspect details of the payments made under the terms of this agreement; (ih) the configuration of the remuneration package shall remain in force for the period agreed between the employee and the employer; (ji) where at the end of the agreed period the full amount allocated to a specific benefit has not been utilised, by agreement between the employer and the employee, an any unused amount benefit may not be carried forward to the next period, or paid as salary which will be subject to usual taxation requirements; (kj) remuneration packaging is only offered on the strict understanding and agreement that in the event existing taxation law is changed regarding Fringe Benefit Tax or personal tax arrangements, and that change may impact on this agreement, all salary packaging arrangements may at the discretion of the employer be terminated. Upon termination in these circumstances the employee’s 's rate of pay will revert to the rate of pay that applied immediately prior to a salary packaging agreement made pursuant to this clause, or the appropriate Agreement rate of pay whichever is greater; (lk) where changes are proposed to salary packaging arrangements other than to flow on wage increases, or salary packaging arrangements are to be cancelled for reasons other than legislative requirements, then the employer and/or the employee must give three months months’ notice of the proposed change; (ml) in the event that an employee ceases to be employed by the employer this agreement will cease to apply as at the date of termination and all leave entitlements due on termination shall be paid at the rates in accordance with sub- clause subclause (b) above. Any outstanding benefit shall be paid on or before the date of termination; and (nm) any pay increases granted to employees under this Agreement shall also apply to employees subject to remuneration packaging arrangements within this clause.

REMUNERATION PACKAGING. (a) Where agreed between the employer Xxxxx Xxxxxx Village and an employee, the employer Xxxxx Xxxxxx Village may introduce remuneration packaging. The terms and conditions of such a package may make provision for a salary greater than that contained in the salary band. The package overall shall not be less favourable than the entitlements otherwise available under this Agreement on a global or overall basis and shall be subject to the following provisions: (ai) the employer management shall ensure that the structure of any package complies with taxation and other relevant laws; (bii) the employer management shall confirm in writing to the employee the classification level and the current salary payable as applicable to the employee under this Agreement; (ciii) the employer management shall advise the employee in writing of his or her their right to choose payment of that salary referred to in sub-clause subclause (bii) above instead of a remuneration package; (div) the employer management shall advise the employee, in writing, that all Agreement remuneration packaging conditions, other than the salary and those conditions as agreed in sub-clause subclause (ev) below shall continue to apply; (e) where packaging arrangements apply, hours of work shall be consistent with section 226 of the Act; (fv) when determining the remuneration package, the non-salary fringe benefit shall be in accordance with relevant Australian Taxation Office legislation; (gvi) employees who take up the options of remuneration packaging will need to sign as agreed their understanding and acceptance of remuneration packaging terms and conditions and arrangements; (vii) a copy of the agreement this acceptance shall be made available to the employee; (hviii) the employee shall be entitled to inspect details of the payments made under the terms of this agreementAgreement; (iix) the configuration of the remuneration package shall remain in force for the period agreed between the employee and the employerXxxxx Xxxxxx Village; (jx) where at the end of the agreed period the full amount allocated to a specific benefit has not been utilised, by agreement between the employer Xxxxx Xxxxxx Village and the employee, an unused amount may be carried forward to the next period, or paid as salary which will be subject to usual taxation requirements; (kxi) remuneration packaging is only offered on the strict understanding and agreement that in the event existing taxation law is changed regarding Fringe Benefit Tax or personal tax arrangements, and that change may impact on this agreementAgreement, all salary packaging arrangements may at the discretion of the employer Xxxxx Xxxxxx Village be terminated. Upon termination in these circumstances the employee’s rate of pay will revert to the rate of pay that applied immediately prior to a salary packaging agreement made pursuant to this clause, or the appropriate Agreement agreement rate of pay whichever is greater; (lxii) where changes are proposed to salary packaging arrangements other than to flow on wage increases, or salary packaging arrangements are to be cancelled for reasons other than legislative requirements, then the employer management and/or the employee must give three months notice of the proposed change; (m) in the event that an employee ceases to be employed by the employer this agreement will cease to apply as at the date of termination and all leave entitlements due on termination shall be paid at the rates in accordance with sub- clause (b) above. Any outstanding benefit shall be paid on or before the date of termination; and (n) any pay increases granted to employees under this Agreement shall also apply to employees subject to remuneration packaging arrangements within this clause.three

REMUNERATION PACKAGING. Where agreed between the employer and an employee, the employer may introduce remuneration packaging. The terms and conditions of such a package may make provision for a salary greater than that contained in the salary band. The package overall shall not be less favourable than the entitlements otherwise available under this Agreement on a global or overall basis and shall be subject to the following provisions: (a) the employer shall ensure that the structure of any package complies with taxation and other relevant laws; (b) the employer shall confirm in writing to the employee the classification level and the current salary payable as applicable to the employee under this Agreement; (c) the employer shall advise the employee in writing of his or her right to choose payment of that salary referred to in sub-clause (b) above instead of a remuneration package; (d) the employer shall advise the employee, in writing, that all Agreement conditions, other than the salary and those conditions as agreed in sub-sub- clause (e) below shall continue to apply; (e) where packaging arrangements apply, hours the employer and employee may by mutual agreement delete the application of work shall be consistent with section 226 of the Actcertain Agreement clauses, excepting Clauses 19 - Public Holidays, 21 - Annual Leave, 22 - Personal/Carer’s Leave, 24 - Parental Leave, 25 - Long Service Leave, and 38 - Grievance and Disputes Resolution Procedures; (f) when determining the remuneration package, the non-salary fringe benefit shall be in accordance with relevant Australian Taxation Office legislation; (g) a copy of the agreement shall be made available to the employee; (h) the employee shall be entitled to inspect details of the payments made under the terms of this agreement; (i) the configuration of the remuneration package shall remain in force for the period agreed between the employee and the employer; (j) where at the end of the agreed period the full amount allocated to a specific benefit has not been utilised, by agreement between the employer and the employee, an unused amount may be carried forward to the next period, or paid as salary which will be subject to usual taxation requirements; (k) remuneration packaging is only offered on the strict understanding and agreement that in the event existing taxation law is changed regarding Fringe Benefit Tax or personal tax arrangements, and that change may impact on this agreement, all salary packaging arrangements may at the discretion of the employer be terminated. Upon termination in these circumstances the employee’s rate of pay will revert to the rate of pay that applied immediately prior to a salary packaging agreement made pursuant to this clause, or the appropriate Agreement rate of pay whichever is greater; (l) where changes are proposed to salary packaging arrangements other than to flow on wage increases, or salary packaging arrangements are to be cancelled for reasons other than legislative requirements, then the employer and/or the employee must give three months notice of the proposed change; (m) in the event that an employee ceases to be employed by the employer this agreement will cease to apply as at the date of termination and all leave entitlements due on termination shall be paid at the rates in accordance with sub- sub-clause (b) above. Any outstanding benefit shall be paid on or before the date of termination; and (n) any pay increases granted to employees under this Agreement shall also apply to employees subject to remuneration packaging arrangements within this clause.

REMUNERATION PACKAGING. (i) Full time and permanent part time employees shall be offered remuneration packaging by the employer. The employee shall attract 70 percent of the tax benefit of the remuneration packaging arrangements. No employee shall be compelled to enter into a salary packaging arrangement. Employees may exercise their right to continue to receive their applicable salary. (ii) Where agreed between the employer and offers remuneration packaging to an individual employee, the employer may introduce shall allow the employee a period of no less than 21 days to seek independent advice on the terms of the proposed remuneration packaging. . (iii) The terms and conditions of such a the package may make provision for a salary greater than that contained in the salary band. The package overall offered to an employee shall not not, when viewed objectively, be less favourable than the entitlements otherwise available under this the Enterprise Agreement on a global or overall basis and shall be subject to the following provisions: (a) the The employer shall ensure that the structure of any package complies with taxation and other relevant laws; (b) the employer All award and enterprise agreement conditions, shall confirm in writing continue to the employee the classification level and the current salary payable as applicable to the employee under this Agreement;apply (c) Employees will have their Superannuation Guarantee Contribution (SGC) calculated on their Enterprise Agreement salary prior to the employer shall advise the employee in writing application of his or her right to choose payment of that salary referred to in sub-clause (b) above instead of a any remuneration package;packaging arrangements. (div) the employer shall advise the employee, in writing, that all Agreement conditions, other than the salary and those conditions as agreed in sub-clause (e) below shall continue to apply; (e) where packaging arrangements apply, hours of work shall be consistent with section 226 of the Act; (f) when determining the remuneration package, the non-salary fringe benefit shall be in accordance with relevant Australian Taxation Office legislation; (g) a A copy of the remuneration packaging agreement shall be made available to the employee; (hv) the The employee shall be entitled to inspect details of the payments made under the terms of this agreement; (ivi) the The configuration of the remuneration package shall remain in force for the period agreed between the employee and the employer; (jvii) where Where at the end of the agreed period Fringe Benefit Tax year the full amount allocated to a specific benefit has not been utilisedutilized, by it will be paid as salary, which will be subject to appropriate taxation requirements. By agreement between the employer and the employee, an any unused amount benefit may be carried forward to the next period, or paid as salary which will be subject to usual taxation requirements;period on the basis that any FBT obligation is accepted by the employee. (kviii) In the event that the employer ceases to attract exemption from payment of Fringe Benefit Tax, the employer may terminate all remuneration packaging is only offered on arrangements and the strict understanding and agreement that in the event existing taxation law is changed regarding Fringe Benefit Tax or personal tax arrangements, and that change may impact on this agreement, all emp loyee’s salary packaging arrangements may at the discretion of the employer be terminated. Upon termination in these circumstances the employee’s rate of pay will revert to the applicable rate of pay that applied immediately prior the employee would have been entitled to a salary receive but for the remuneration packaging agreement made pursuant to this clause, or the appropriate Agreement rate of pay whichever is greater;agreement. (lix) where changes are proposed One month’s notice by either party is required for change or termination of a remuneration packaging agreement, unless the change or termination is brought about by legislation or an increase to salary packaging arrangements other than to flow on wage increases, or salary packaging arrangements are to be cancelled for reasons other than legislative requirements, then the employer and/or the employee must give three months notice of the proposed change;salaries. (mx) in In the event that an the employee ceases to be employed by the employer this agreement will cease to apply as at the date of termination and all leave entitlements due on termination shall be paid at the rates in accordance with sub- clause (b) abovetermination. Any outstanding benefit shall be Benefits not paid on or before the date of termination; andtermination shall be treated as salary and the appropriate tax deducted. (nxi) any pay Pay increases granted to employees under in accordance with this Agreement agreement shall also apply to employees subject to remuneration packaging arrangements within this clausearrangements. (xii) Any allowance, penalty rate, overtime, payment for unused leave entitlements, other than payments for leave taken whilst employed shall be calculated by reference to the salary which would have applied to the employee in the absence of any remuneration packaging arrangements.

REMUNERATION PACKAGING. Where agreed between the employer and the employee (including casuals), an employee, the employer may introduce remuneration packagingpackaging in respect of salary. The terms and conditions of such a package may make provision for a salary greater than that contained in the salary band. The package overall shall not not, when viewed objectively, be less favourable than the entitlements otherwise available under this Agreement on a global or overall basis the award and shall be subject to the following provisions: (ai) the employer shall ensure that the structure of any package complies with taxation and other relevant laws;. (bii) the employer shall confirm in writing to the employee employee: (a) the classification level and the current salary payable as applicable to the employee under this Agreementthe award; (cb) the employer shall advise the employee in writing of her/his or her right to choose payment of that salary referred to in sub-clause (b) above instead of a remuneration package; (diii) the employer shall advise the employee, in writing, that all Agreement award conditions, other than the salary and those conditions as agreed in sub-clause (e) below shall continue to apply;. (e) where packaging arrangements apply, hours of work shall be consistent with section 226 of the Act; (fiv) when determining the remuneration package, the non-salary fringe benefit shall be in accordance with relevant Australian Taxation Office legislationnot exceed a maximum of $17,000.00 grossed up per annum of the applicable salary; (gv) the employee shall attract 100% benefit of the remuneration packaging arrangements. (vi) a copy of the agreement shall be made available to the employee; (hvii) the employee shall be entitled to inspect details of the payments made under the terms of this agreement; (iviii) the configuration of the remuneration package shall remain in force for the period agreed between the employee and the employer; (jix) where at the end of the agreed period the full amount allocated to a specific benefit has not been utilised, by agreement between the employer and the employee, an unused amount may be carried forward to the next period, or paid as salary which will be subject to usual taxation requirements; (kx) remuneration packaging is only offered on the strict understanding and agreement that in the event existing taxation law is changed regarding that the employer ceases to attract exemption from payment of Fringe Benefit Tax or personal tax arrangements, and that change the employer may impact on this agreement, terminate all salary packaging arrangements may at the discretion of the employer be terminated. Upon termination in these circumstances and the employee’s rate of pay salary will revert to the rate of pay that applied immediately prior to a salary packaging agreement made pursuant to this clause, or the appropriate Agreement rate of pay whichever is greater;back. (lxi) where changes are proposed to salary packaging arrangements other than to flow on wage increases, or salary packaging arrangements are to be cancelled for reasons other than legislative requirements, then the employer and/or the employee must give three months notice of the proposed change; (mxii) in the event that an the employee ceases to be employed by the employer this agreement will cease to apply as at the date of termination and all leave entitlements due on termination shall be paid at the rates in accordance with sub- clause (b) abovethe agreement. Any outstanding benefit shall be paid on or before the date of termination; and; (nxiii) any pay increases granted to employees under this Agreement the award shall also apply to employees subject to remuneration packaging arrangements within this clause.

REMUNERATION PACKAGING. ‌ 53.1 Full time and permanent part time Employees shall be offered remuneration packaging by the Employer. The Employee shall attract 70% of the tax benefit of the remuneration packaging arrangements. No Employee shall be compelled to enter into a salary packaging arrangement. Employees may exercise their right to continue to receive their applicable salary 53.2 Where agreed between the employer and Employer offers remuneration packaging to an employeeindividual Employee, the employer may introduce Employer shall allow the Employee a period of no less than 21 days to seek independent advice on the terms of the proposed remuneration packaging. . 53.3 The terms and conditions of such a the package may make provision for a salary greater than that contained in the salary band. The package overall offered to an Employee shall not not, when viewed objectively, be less favourable than the entitlements otherwise available under this the Agreement on a global or overall basis and shall be subject to the following provisions: (a) the employer 53.3.1 The Employer shall ensure that the structure of any package complies with taxation and other relevant laws; (b) the employer shall confirm in writing to the employee the classification level 53.3.2 All award and the current salary payable as applicable to the employee under this Agreement; (c) the employer shall advise the employee in writing of his or her right to choose payment of that salary referred to in sub-clause (b) above instead of a remuneration package; (d) the employer shall advise the employee, in writing, that all Agreement conditions, other than the salary and those agreement conditions as agreed in sub-clause (e) below shall continue to apply; 53.3.3 Employees will have their Superannuation Guarantee Contribution (eSGC) where calculated on their Agreement salary prior to the application of any remuneration packaging arrangements apply, hours of work shall be consistent with section 226 of the Actarrangements; (f) when determining the remuneration package, the non-salary fringe benefit shall be in accordance with relevant Australian Taxation Office legislation; (g) a 53.3.4 A copy of the remuneration packaging agreement shall be made available to the employeeEmployee; (h) the employee 53.3.5 The Employee shall be entitled to inspect details of the payments made under the terms of this agreement; (i) the 53.3.6 The configuration of the remuneration package shall remain in force for the period agreed between the employee Employee and the employerEmployer; (j) where 53.3.7 Where at the end of the agreed period Fringe Benefit Tax year the full amount allocated to a specific benefit has not been utilisedutilized, by it will be paid as salary, which will be subject to appropriate taxation requirements. By agreement between the employer Employer and the employeeEmployee, an any unused amount benefit may be carried forward to the next period, or paid as salary which will be subject to usual taxation requirementsperiod on the basis that any FBT obligation is accepted by the Employee; (k) 53.3.8 In the event that the Employer ceases to attract exemption from payment of Fringe Benefit Tax, the Employer may terminate all remuneration packaging is only offered on arrangements and the strict understanding and agreement that in the event existing taxation law is changed regarding Fringe Benefit Tax or personal tax arrangements, and that change may impact on this agreement, all Employee’s salary packaging arrangements may at the discretion of the employer be terminated. Upon termination in these circumstances the employee’s rate of pay will revert to the applicable rate of pay that applied immediately prior the Employee would have been entitled to a salary receive but for the remuneration packaging agreement made pursuant to this clause, or the appropriate Agreement rate of pay whichever is greateragreement; (l) where changes are proposed 53.3.9 One months’ notice by either party is required for change or termination of a remuneration packaging agreement, unless the change or termination is brought about by legislation or an increase to salary packaging arrangements other than to flow on wage increases, or salary packaging arrangements are to be cancelled for reasons other than legislative requirements, then the employer and/or the employee must give three months notice of the proposed changesalaries; (m) in 53.3.10 In the event that an employee the Employee ceases to be employed by the employer Employer this agreement will cease to apply as at the date of termination and all leave entitlements due on termination shall be paid at the rates in accordance with sub- clause (b) abovetermination. Any outstanding benefit shall be Benefits not paid on or before the date of termination; andtermination shall be treated as salary and the appropriate tax deducted; (n) any pay 53.3.11 Pay increases granted to employees under Employees in accordance with this Agreement agreement shall also apply to employees Employees subject to remuneration packaging arrangements within this clausearrangements; and 53.3.12 Any allowance, penalty rate, overtime, payment for unused leave entitlements, other than payments for leave taken whilst employed shall be calculated by reference to the salary which would have applied to the Employee in the absence of any remuneration packaging arrangements.

REMUNERATION PACKAGING. (i) Full time and permanent part time employees shall be offered remuneration packaging by the employer. The employee shall attract 100% of the tax benefit of the remuneration packaging arrangements. (ii) Where agreed between the employer and offers remuneration packaging to an individual employee, the employer may introduce shall allow the employee a period of no less than 21 days to seek independent advice on the terms of the proposed remuneration packaging. (iii) Remuneration packaging shall be introduced by agreement between an employer and the employee. Neither the employee nor the employer shall be compelled to enter into a salary packaging arrangement. Employees may exercise their rights to continue to receive their applicable salary. (iv) The terms and conditions of such a package may make provision for a salary greater than that contained in the salary band. The package overall offered to an employee shall not not, when viewed objectively, be less favourable than the entitlements otherwise available under this Agreement on a global or overall basis the award and shall be subject to the following provisions: (a) the The employer shall ensure that the structure of any package complies with taxation and other relevant laws;. (b) the employer shall confirm in writing to the employee the classification level All award and the current salary payable as applicable to the employee under this Agreement; (c) the employer shall advise the employee in writing of his or her right to choose payment of that salary referred to in sub-clause (b) above instead of a remuneration package; (d) the employer shall advise the employee, in writing, that all Agreement enterprise agreement conditions, other than the salary and those conditions as agreed in sub-clause (e) below shall continue to apply;. (c) (ei) where Employees will have the Superannuation Guarantee Contribution (SGC) calculated on their award salary prior to the application of any remuneration packaging arrangements apply, hours of work shall be consistent with section 226 of the Act;arrangements. (fii) when determining the remuneration package, the non-salary fringe benefit shall be in accordance with relevant Australian Taxation Office legislation; (g) a A copy of the remuneration packaging agreement shall be made available to the employee;. (hiii) the The employee shall be entitled to inspect details of the payments made under the terms of this agreement;. (iiv) the The configuration of the remuneration package shall remain in force for the period agreed between the employee and the employer; (jv) where Where at the end of the agreed period Fringe Benefit Tax year the full amount allocated to a specific benefit has not been utilised, by it will be paid as salary, which will be subject to appropriate taxation requirements. By agreement between the employer and the employee, an any unused amount benefit may be carried forward to the next period, or paid as salary which will be subject to usual taxation requirements;period on the basis that any FBT obligation is accepted by the employee. (kvi) In the event that the employer ceases to attract exemption from payment of Fringe Benefit Tax, the employer may terminate all remuneration packaging is only offered on the strict understanding arrangements and agreement that in the event existing taxation law is changed regarding Fringe Benefit Tax or personal tax arrangements, and that change may impact on this agreement, all salary packaging arrangements may at the discretion of the employer be terminated. Upon termination in these circumstances the employee’s rate of pay salary will revert to the applicable award classification rate of pay that applied immediately prior the employee would have been entitled to a salary receive but for the remuneration packaging agreement made pursuant to this clause, or the appropriate Agreement rate of pay whichever is greater;agreement. (lvii) where changes are proposed to salary packaging arrangements other than to flow on wage increases, or salary packaging arrangements are to be cancelled for reasons other than legislative requirements, then the employer and/or the employee must give three One months notice by either party is required for change or termination of a remuneration packaging agreement, unless the proposed change;change or termination is brought about by legislation or an increase to the award wage. (mviii) in In the event that an the employee ceases to be employed by the employer this agreement will cease to apply as at the date of termination and all leave entitlements due on termination shall be paid at the rates in accordance with sub- clause (b) abovetermination. Any outstanding benefit shall be Benefits not paid on or before the date of termination; andtermination shall be treated as salary and the appropriate tax deducted. (nix) any pay Pay increases granted to employees under in accordance with this Agreement agreement shall also apply to employees subject to remuneration packaging arrangements. (x) Any allowance, penalty rate, overtime, payment for unused leave entitlements, other than any payments for leave taken whilst employed, shall be calculated by reference to the salary which would have applied to the employee in the absence of any remuneration packaging arrangements. (xi) Where an employee changes the remuneration packaging arrangements within this clausebefore twelve months have elapsed since the last change the employer may charge an administration fee of $50.