Common use of Salary Packaging Clause in Contracts

Salary Packaging. (1) For the purposes of this Agreement, salary packaging shall mean an arrangement whereby the wage or salary benefit arising under a contract of employment is reduced, with another or other benefits to the value of the replaced salary being substituted and due to the practitioner. (2) A practitioner may, by agreement with the employer, enter into a salary packaging arrangement. (3) The employer shall not unreasonably withhold agreement to salary packaging on request from a practitioner. (4) The employer shall not require a practitioner to enter into a salary packaging arrangement, provided that this clause will not impinge on any additional employer provided benefits. (5) A salary packaging arrangement shall be formulated and operate on the basis that, on balance, there shall be no material disadvantage to the practitioner concerned, and shall be cost neutral in relation to the total employment cost to the employer. (6) A salary packaging arrangement must comply with relevant taxation laws and the employer shall not be liable for additional tax, penalties or other costs payable or which may become payable by the practitioner. (7) In the event of any increase or additional payments of tax or penalties associated with the employment of the practitioner, or the provision of employer benefits under the salary packaging agreement, such tax, penalties and any other costs shall be borne by the practitioner. (8) A practitioner may elect to cancel any salary packaging arrangement by giving a minimum of four weeks notice. (9) The employer may elect to cancel any salary packaging arrangement by giving a minimum of four weeks notice if the employer incurs a liability to pay fringe benefits tax or any other tax in respect of the non-cash benefits provided, provided that the employer cannot retrospectively cancel any salary packaging arrangement. (10) Notwithstanding subclauses (8) and (9) of this clause, the employer and the Practitioner may agree to forgo the notice period. (11) The cancellation of salary packaging will not cancel or otherwise effect the operation of this Agreement. (12) For the purposes of this provision, any penalty rate, loading or other salary related allowances which would ordinarily be calculated on the basis of the salary rates expressed in Schedule 1 Full Time Annual Base Salary Rates shall continue to be so calculated despite an election to participate in any salary packaging arrangement. (13) For the purposes of this provision, statutory 9% employer superannuation contributions shall be made on the basis of pre-packaging salary rates. To avoid doubt, employer contributions shall not be reduced as a result of a practitioner participating in salary packaging pursuant to this provision. (14) The employer may at any time vary the range of benefits provided or the conditions under which benefits are provided however the employer shall not differentiate between different class of practitioners across WA Health in terms or range of benefits or the conditions under which benefits are provided. (15) If a practitioner is found to have committed misconduct in the claiming a salary packaging benefit the employer is entitled to prospectively cease to provide some or all salary packing benefits either indefinitely or for any period determined by the employer.

Salary Packaging. 28.1 An Employee may elect to salary package the current salary specified in Appendix 2 in accordance with the Employer's policy. 28.2 The Employee will compensate the Employer from within their salary, for any Fringe Benefits Tax (1FBT) For the purposes of this Agreement, salary packaging shall mean an arrangement whereby the wage or salary benefit arising under incurred as a contract of employment is reduced, with another or other benefits to the value consequence of the replaced salary being substituted and due to the practitioner. (2) A practitioner may, by agreement with the employer, enter into a Employee's salary packaging arrangement. Where the Employee chooses not to pay any of the costs associated with their salary packaging, the Employer may cease the Employee's salary packaging arrangements. (3) 28.3 The employer shall not unreasonably withhold agreement Employee may elect to convert the amount packaged to salary packaging on request from a practitioner. (4) The employer shall not require a practitioner to enter into a for any reason, including where salary packaging arrangement, provided that this clause will not impinge on any additional employer provided benefits. (5) A salary packaging arrangement shall ceases to be formulated and operate on the basis that, on balance, there shall be no material disadvantage an advantage to the practitioner concerned, and shall be cost neutral in relation Employee because of subsequent changes to the total employment cost to the employer. (6) A salary packaging arrangement must comply with relevant taxation laws and the employer shall not be liable for additional tax, penalties or other FBT legislation. Any costs payable or which may become payable by the practitioner. (7) In the event of any increase or additional payments of tax or penalties associated with the employment of the practitioner, or the provision of employer benefits under the conversion to salary packaging agreement, such tax, penalties and any other costs shall will be borne by the practitionerEmployee and the Employer will not be liable to make up any benefit lost as a consequence of an Employee's decision to convert to salary. (8) A practitioner may elect 28.4 From 24 June 2024, where an overpayment to cancel any the salary packaging arrangement provider occurs as a result of Employer error, the Employer will refund the overpayment to the Employee and recover the money from the provider. Where all or part of the overpayment is subsequently refunded to the Employee by giving a minimum of four weeks notice.the provider, the Employer and Employee will take all reasonable steps to reach agreement on an appropriate resolution to: (9a) The employer may elect to cancel any salary packaging arrangement by giving address the repayment being made more than once; and (b) ensure that the Employee is neither advantaged nor disadvantaged as a minimum of four weeks notice if the employer incurs a liability to pay fringe benefits tax or any other tax in respect result of the non-cash benefits providedoverpayment, provided that the employer if agreement cannot retrospectively cancel any be reached, the matter will be resolved in accordance with clause 13 (Dispute Resolution Procedure). 28.5 The Employee will be responsible for all costs associated with the administration of their salary packaging arrangementarrangements, provided that such costs will be confined to reasonable commercial charges as levied directly by the external salary packaging provider and/or in- house payroll service (as applicable), as varied from time to time. (10) Notwithstanding subclauses (8) and (9) 28.6 Employees who are considering salary packaging should seek independent financial advice. The Employer will not be responsible for the cost or outcome of this clause, the employer and the Practitioner may agree to forgo the notice periodany such advice. (11) The cancellation of salary packaging 28.7 Superannuation contributions paid by the Employer into an approved fund will not cancel or otherwise effect the operation of this Agreement. (12) For the purposes of this provision, any penalty rate, loading or other salary related allowances which would ordinarily be calculated on the basis of the salary rates expressed in Schedule 1 Full Time Annual Base Salary Rates shall continue to be so calculated despite an election to participate in any salary packaging arrangement. (13) For the purposes of this provision, statutory 9% employer superannuation contributions shall be made on the basis of Employee's pre-packaging salary rates. To avoid doubt, employer contributions shall not be reduced as a result packaged rate of a practitioner participating in salary packaging pursuant to this provisionpay. (14) The employer may at any time vary the range of benefits provided or the conditions under which benefits are provided however the employer shall not differentiate between different class of practitioners across WA Health in terms or range of benefits or the conditions under which benefits are provided. (15) If a practitioner is found to have committed misconduct in the claiming a salary packaging benefit the employer is entitled to prospectively cease to provide some or all salary packing benefits either indefinitely or for any period determined by the employer.

Salary Packaging. (1i) For The Employer has Public Benevolent Institution (“PBI”) status for Fringe Benefits Tax purposes and as a result is able to offer salary packaging to its Nurse Caregivers. (ii) Where the purposes Employer or the new Employer, through a transfer of business do not enjoy PBI status with the Australian Taxation Office (ATO), the Employer or the new Employer as described above will not be obliged to salary package and may at any time cease the salary packaging arrangements with the Nurse Caregiver. (iii) Salary packaging is the sacrifice or substitution of salary for benefits, provided that the total cost to the Employer will be no greater than if all the Nurse Caregiver’s entitlements had been taken as PAYG salary. The cost of the benefit (including taxes and administrative expenses) is deducted from the gross salary of a Nurse Caregiver to arrive at the cash component. (iv) By agreement between the Employer and the Nurse Caregiver, the rate of pay specified by this Agreement may be salary packaged in accordance with the Employer’s Salary Packaging policy as applying from time to time. (v) Salary packaging may be entered into on a voluntary basis and is an arrangement for the payment of wages or salary payable under this Agreement whereby the total remuneration is broken into a cash and a non-cash /benefits component. (vi) Nurse Caregivers are encouraged to seek independent financial advice prior to entering into any form of salary packaging and the Employer will not be responsible for that advice or any outcome which may result there from. (vii) Where legislative e.g. Fringe Benefit Tax Act 1988 and / or Income Tax Assessment Act or other changes have the effect of reducing or withdrawing the personal benefits identified / resulting from this Agreement, the Employer will not be liable to make up the salary benefits lost by a Nurse Caregiver as a consequence of such changes and where other changes have the effect of increasing the cost of packaging shall mean an arrangement whereby the wage or salary benefit arising under a contract of employment is reduced, with another or other benefits to the value of Employer, then these costs will either be paid by the replaced salary being substituted and due Nurse Caregiver participating in packaging or the Nurse Caregiver may choose to cease the practitioner. (2) A practitioner may, by agreement with the employer, enter into a salary packaging arrangement. (3viii) The employer shall not unreasonably withhold agreement to parties agree that in the event that the salary packaging on request from ceases to be an advantage to a practitioner. (4) The employer shall not require Nurse Caregiver, or a practitioner Nurse Caregiver decides, for whatever reason, to enter into a stop participating in salary packaging arrangementpackaging, provided that this clause arrangement will not impinge on any additional employer provided benefits. (5) A be made to reinstate as salary packaging arrangement shall be formulated and operate on the basis that, on balance, there shall be no material disadvantage to the practitioner concerned, and shall be cost neutral in relation to the total employment cost to the employer. (6) A salary packaging arrangement must comply with relevant taxation laws and the employer shall not be liable for additional tax, penalties or other agreed amount packaged. Any costs payable or which may become payable by the practitioner. (7) In the event of any increase or additional payments of tax or penalties associated with the employment of the practitioner, or the provision of employer benefits under the conversion to salary packaging agreement, such tax, penalties and any other costs shall will be borne by the practitionerNurse Caregiver and the Employer will not be liable to make up any benefit lost as a consequence of a Nurse Caregiver’s decision to convert to salary. (8) A practitioner may elect to cancel any salary packaging arrangement by giving a minimum of four weeks notice. (9ix) The employer may elect to cancel any salary packaging arrangement by giving a minimum of four weeks notice if the employer incurs a liability to pay fringe benefits tax or any other tax in respect of the non-cash benefits provided, provided that the employer cannot retrospectively cancel any salary packaging arrangement. (10) Notwithstanding subclauses (8) and (9) of this clause, the employer and the Practitioner may agree to forgo the notice period. (11) The cancellation cost of salary packaging will not cancel or otherwise effect is the operation of this Agreement. (12) For the purposes of this provision, any penalty rate, loading or other salary related allowances which would ordinarily be calculated on the basis of the salary rates expressed in Schedule 1 Full Time Annual Base Salary Rates shall continue to be so calculated despite an election to participate in any salary packaging arrangement. (13) For the purposes of this provision, statutory 9% employer superannuation contributions shall be made on the basis of pre-packaging salary rates. To avoid doubt, employer contributions shall not be reduced as a result of a practitioner participating in salary packaging pursuant to this provision. (14) The employer may at any time vary the range of benefits provided or the conditions under which benefits are provided however the employer shall not differentiate between different class of practitioners across WA Health in terms or range of benefits or the conditions under which benefits are provided. (15) If a practitioner is found to have committed misconduct in the claiming a salary packaging benefit the employer is entitled to prospectively cease to provide some or all salary packing benefits either indefinitely or for any period determined reasonable cost incurred by the employerNurse Caregiver as levied and varied from time to time.

Salary Packaging. (1) 16.1 For the purposes of this Agreement, Agreement salary packaging shall mean an arrangement whereby the wage or salary benefit arising under a contract of employment is reduced, with another or other benefits to the value of the replaced salary being substituted and due to the practitioneremployee. (2) A practitioner 16.2 An employee may, by agreement with the employerEmployer, enter into a salary packaging arrangement. (3) 16.3 The employer Employer shall not unreasonably withhold agreement to salary packaging on request from a practitioneran employee. (4) 16.4 The employer Employer shall not require a practitioner an employee to enter into a salary packaging arrangement, provided that this clause will not impinge on any additional employer Employer provided benefits. (5) A 16.5 Where an employee enters into a salary packaging arrangement they shall be required to enter into a separate written agreement with the Employer that sets out the terms and conditions of such salary packaging arrangement provided that the terms of such agreement shall comply with the terms of this clause. 16.6 Such agreement shall be formulated and operate on the basis that, on balance, there shall be no material disadvantage to of the practitioner employee concerned, and shall be cost neutral in relation to the total employment cost to the employerEmployer. (6) A 12.7 The salary packaging arrangement must comply with relevant taxation laws and the employer Employer shall not be liable for additional tax, penalties or other costs payable or which may become payable by the practitioneremployee. (7) 16.8 In the event of any increase or additional payments of tax or penalties associated with the employment of the practitioneremployee, or the provision of employer Employer benefits under the salary packaging agreement, such tax, penalties and any other costs shall be borne by the practitioneremployee. (8) A practitioner 16.9 An employee may elect to cancel any salary packaging arrangement by giving a minimum of four weeks notice. (9) 16.10 The employer Employer may elect to cancel any salary packaging arrangement by giving a minimum of four weeks notice if the employer Employer incurs a liability to pay fringe benefits tax or any other tax in respect of the non-cash benefits provided, provided that the employer Employer cannot retrospectively cancel any salary packaging arrangement. (10) 16.11 Notwithstanding subclauses (8) clauses 12.9 and (9) of this clause, 12.10 the employer Employer and the Practitioner employee may agree to forgo the notice period. (11) 16.12 The cancellation of salary packaging will not cancel or otherwise effect the operation of this Agreement. (12) 16.13 Clause 15 - Dispute Settlement Procedure shall be used to resolve any dispute arising from the operation of this clause. 16.14 For the purposes of this provision, any penalty rate, loading or other salary wage related allowances which would ordinarily be calculated on the basis of the salary wage rates expressed in Schedule 1 Full Time Annual Base Salary Rates - Wages of the Federal Agreement shall continue to be so calculated despite an election to participate in any salary packaging arrangement. (13) For the purposes of this provision, statutory 9% employer superannuation contributions shall be made on the basis of pre-packaging salary rates. To avoid doubt, employer contributions shall not be reduced as a result of a practitioner participating in salary packaging pursuant to this provision. (14) The employer may at any time vary the range of benefits provided or the conditions under which benefits are provided however the employer shall not differentiate between different class of practitioners across WA Health in terms or range of benefits or the conditions under which benefits are provided. (15) If a practitioner is found to have committed misconduct in the claiming a salary packaging benefit the employer is entitled to prospectively cease to provide some or all salary packing benefits either indefinitely or for any period determined by the employer.

Salary Packaging. (1) For the purposes of this Agreement, salary packaging shall will mean an arrangement whereby the wage or salary benefit arising under a contract of employment is reduced, with another or other benefits to the value of the replaced salary being substituted and due to the practitioner. (2) A practitioner may, by agreement with the employer, enter into a salary packaging arrangement. (3) The employer shall will not unreasonably withhold agreement to salary packaging on request from a practitioner. (4) The employer shall will not require a practitioner to enter into a salary packaging arrangement, provided that this clause will not impinge on any additional employer provided benefits. (5) A salary packaging arrangement shall will be formulated and operate on the basis that, on balance, there shall will be no material disadvantage to the practitioner concerned, and shall will be cost neutral in relation to the total employment cost to the employer. (6) A salary packaging arrangement must comply with relevant taxation laws and the employer shall will not be liable for additional tax, penalties or other costs payable or which may become payable by the practitioner. (7) In the event of any increase or additional payments of tax or penalties associated with the employment of the practitioner, or the provision of employer benefits under the salary packaging agreement, such tax, penalties and any other costs shall will be borne by the practitioner. (8) A practitioner may elect to cancel any salary packaging arrangement by giving a minimum of four weeks weeks’ notice. (9) The employer may elect to cancel any salary packaging arrangement by giving a minimum of four weeks weeks’ notice if the employer incurs a liability to pay fringe benefits tax or any other tax in respect of the non-cash benefits provided, provided that the employer cannot retrospectively cancel any salary packaging arrangement. (10) Notwithstanding subclauses (8) and (9) of this clause, the employer and the Practitioner may agree to forgo the notice period. (11) The cancellation of salary packaging will not cancel or otherwise effect the operation of this Agreement. (12) For the purposes of this provision, any penalty rate, loading or other salary related allowances which would ordinarily be calculated on the basis of the salary rates expressed in Schedule 1 Full Time Annual Base Salary Rates shall will continue to be so calculated despite an election to participate in any salary packaging arrangement. (13) For the purposes of this provision, statutory 9% employer contributions to a complying superannuation contributions shall fund will be made on the basis of pre-packaging salary rates. To avoid doubt, employer contributions shall will not be reduced as a result of a practitioner participating in salary packaging pursuant to this provision. (14) The employer may at any time vary the range of benefits provided or the conditions under which benefits are provided however the employer shall will not differentiate between different class of practitioners across WA Health in terms or range of benefits or the conditions under which benefits are provided. (15) If a practitioner is found to have committed misconduct in the claiming a salary packaging benefit benefit, without limiting any other action the employer may take in respect of the misconduct, the employer is entitled to prospectively cease to provide some or all salary packing packaging benefits either indefinitely or for any period determined by the employer.

Salary Packaging. (1) 30.1 For the purposes of this Agreement, salary packaging shall will mean an arrangement whereby where the wage or salary benefit arising under a contract of employment is reduced, with another or other benefits to the value of the replaced salary being substituted and due to the practitionerEmployee. (2) A practitioner 30.2 An Employee may, by agreement with the employerEmployer, enter into a salary packaging arrangement. (3) 30.3 The employer shall Employer will not unreasonably withhold agreement to salary packaging on request from a practitioneran Employee. (4) 30.4 The employer shall Employer will not require a practitioner an Employee to enter into a salary packaging arrangement, provided that this clause will not impinge on any additional employer Employer provided benefits. (5) 30.5 A salary packaging arrangement shall will be formulated and operate on the basis that, on balance, there shall will be no material disadvantage to of the practitioner Employee concerned, and shall will be cost neutral in relation to the total employment cost to the employerEmployer. (6) 30.6 A salary packaging arrangement must comply with relevant taxation laws and the employer shall Employer will not be liable for additional tax, penalties or other costs payable or which may become payable by the practitionerEmployee. (7) 30.7 In the event of any increase or additional payments of tax or penalties associated with the employment of the practitionerEmployee, or the provision of employer Employer benefits under the salary packaging agreement, such tax, penalties and any other costs shall will be borne by the practitionerEmployee. (8) A practitioner 30.8 An Employee may elect to cancel any salary packaging arrangement by giving a minimum of four weeks weeks’ notice. (9) 30.9 The employer Employer may elect to cancel any salary packaging arrangement by giving a minimum of four weeks weeks’ notice if the employer Employer incurs a liability to pay fringe benefits tax or any other tax in respect of the non-cash benefits provided, provided that the employer Employer cannot retrospectively cancel any salary packaging arrangement. (10) 30.10 Notwithstanding subclauses (8) 30.8 and (9) of this clause30.9, the employer Employer and the Practitioner Employee may agree to forgo the notice period. (11) 30.11 The cancellation of salary packaging will not cancel or otherwise effect the operation of this Agreement. (12) 30.12 For the purposes of this provision, any penalty rate, loading or other salary related allowances which would ordinarily be calculated on the basis of the salary rates expressed in Schedule 1 Full Time Annual Base Salary Rates shall Clause 24 – Classification Structure and Wages, will continue to be so calculated despite an election to participate in any salary packaging arrangement. (13) 30.13 For the purposes of this provision, statutory 9% employer Employer contributions to a complying superannuation contributions shall fund will be made on the basis of pre-packaging salary rates. To avoid doubt, employer Employer contributions shall will not be reduced as a result of a practitioner an Employee participating in salary packaging pursuant to this provision. (14) 30.14 The employer Employer may at any time vary the range of benefits provided or the conditions under which benefits are provided however the employer shall Employer will not differentiate between different class of practitioners Employees across WA Health in terms or range of benefits or the conditions under which benefits are provided. (15) 30.15 If a practitioner an Employee is found to have committed misconduct in the claiming of a salary packaging benefit benefit, without limiting any other action the employer Employer may take in respect of the misconduct, the Employer is entitled to prospectively cease to provide some or all salary packing packaging benefits either indefinitely or for any period determined by the employerEmployer.

Salary Packaging. (1i) For Where agreed between the purposes of this Agreementemployer and an eligible full-time or part-time employee, an employer may offer salary packaging shall mean an arrangement whereby in respect of salary. Neither the wage or salary benefit arising under a contract of employment is reduced, with another or other benefits to employer nor the value of the replaced salary being substituted and due to the practitioner. (2) A practitioner may, by agreement with the employer, enter into a salary packaging arrangement. (3) The employer shall not unreasonably withhold agreement to salary packaging on request from a practitioner. (4) The employer shall not require a practitioner employee may be compelled to enter into a salary packaging arrangement, provided that this clause will not impinge on any additional employer provided benefitsagreement. (5ii) A Salary packaging shall mean that an employee will have part of their salary packaging arrangement shall be formulated and operate on the basis that, on balance, there shall be no material disadvantage packaged into a fringe benefit which does not constitute a direct payment to the practitioner concernedemployee but is payable to a bona fide third party. (iii) The terms and conditions of such a package shall not, when viewed objectively, be less favourable than the entitlements otherwise available under the award and shall be cost neutral in relation subject to the total employment cost to the employer.following provisions: (6a) A salary packaging arrangement must comply with relevant taxation laws and the employer shall not be liable for additional tax, penalties or ensure that the structure of any agreed remuneration package complies with taxation and other costs payable or which may become payable by the practitioner.relevant legislation; (7b) In where there is an agreement to salary package, the agreement shall be in writing and made available to the employee; (c) the employee shall have access to details of the payments and transactions made on their behalf. Where such details are maintained electronically, the employee shall be provided with a printout of the relevant information; (d) the employer has the right to vary or withdraw from a salary packaging agreement and/or withdraw from offering salary packaging in the event of any increase or additional payments of tax or penalties associated with the employment of the practitioneramendments to legislation that are detrimental to, or increase the provision of costs of, salary packaging arrangements; (e) in the event that the employer benefits under the withdraws from a salary packaging agreement, such tax, penalties and any other costs shall be borne by the practitioner.individual employee’s salary will revert to that payable prior to salary packaging; (8) A practitioner f) notwithstanding any of the above arrangements, the employer or employee may elect to cancel any salary packaging arrangement agreements by the giving a minimum of four weeks notice.one month’s notice of cancellation to the other party; (9g) The employer may elect the calculation of entitlements concerning occupational superannuation and annual leave loading on annual leave will be based on the employee's total salary prior to cancel any salary packaging arrangement by giving a minimum of four weeks notice if the employer incurs a liability to pay fringe benefits tax or any other tax in respect of the non-cash benefits provided, provided that the employer cannot retrospectively cancel any salary packaging arrangement.packaging; (10h) Notwithstanding subclauses (8) and (9) of this clause, unless there is agreement between the employer and the Practitioner may agree employee to forgo the notice period. (11) The cancellation of contrary, all salary packaging will not cancel or otherwise effect the operation of this Agreement. (12) For the purposes of this provision, any penalty rate, loading or other salary related allowances which would ordinarily be calculated on the basis of the salary rates expressed in Schedule 1 Full Time Annual Base Salary Rates arrangements shall continue to be so calculated despite an election to participate in any salary packaging arrangement. (13) For the purposes of this provision, statutory 9% employer superannuation contributions shall be made on the basis of pre-packaging salary rates. To avoid doubt, employer contributions shall not be reduced as a result of a practitioner participating in salary packaging pursuant to this provision. (14) The employer may at any time vary the range of benefits provided or the conditions under which benefits are provided however the employer shall not differentiate between different class of practitioners across WA Health in terms or range of benefits or the conditions under which benefits are provided. (15) If a practitioner is found to have committed misconduct in the claiming a salary packaging benefit the employer is entitled to prospectively cease to provide some or all salary packing benefits either indefinitely or for during any period determined by the employerof leave without pay, including periods of unpaid sick leave.

Salary Packaging. (1i) For By agreement with their employer, employees may elect to package part or all of their salary in accordance with this clause, to obtain a range of benefits as set out in the purposes NSW Health Services Salary Packaging Policy and Procedure Manual, as amended from time to time. Such election must be made prior to the commencement of the period of service to which the earnings relate. Where an employee also elects to salary sacrifice to superannuation under this Agreement, the combined amount of salary packaging/sacrificing may be up to 100 per cent of salary. Any salary packaging above the fringe benefit exemption cap will attract fringe benefits tax as described in paragraph (iv) below. (ii) Where an employee elects to package an amount of salary: (a) Subject to Australian taxation law, the packaged amount of salary will reduce the salary subject to PAYE taxation deductions by that packaged amount. (b) Any allowance, penalty rate, overtime payment, payment for unused leave entitlements, weekly workers’ compensation, or other payment other than any payment for leave taken in service, to which an employee is entitled under this Agreement or statute which is expressed to be determined by reference to an employee’s salary, shall be calculated by reference to the salary which would have applied to the employee under the this agreement in the absence of any salary packaging or salary sacrificing made under this Agreement. (c) ‘Salary’ for the purpose of this clause, for superannuation purposes, and for the calculation of agreement entitlements, shall mean an arrangement whereby the wage or Agreement salary as specified in this agreement, and which shall include ‘approved employment benefits’ which refer to fringe benefit arising savings, administration costs, and the value of packaged benefits. (iii) Any p re-tax and post-tax payroll deductions must be taken into account prior to determining the amount of available salary to be packaged. Such payroll deductions may include but are not limited to superannuation payments, HECS payments, child support payments, judgement debtor/ garnishee orders, union fees, and private health fund membership fees. (iv) The salary packaging scheme utilises a fringe benefit taxation exemption status conferred on public hospitals and area health services, which provides for a fringe benefit tax exemption cap of $17,000 per annum. The maximum amount of fringe benefits-free tax savings that can be achieved under a contract the scheme is where the value of employment benefits when grossed- up, equal the fringe benefits exemption cap of $17,000. Where the grossed-up value exceeds the cap, the employer is reducedliable to pay fringe benefits tax on the amount in excess of $17,000, with another or other benefits but will pass this cost on to the employee. The employer’s share of savings, the combined administration cost, and the value of the replaced salary being substituted and due to the practitionerpackage benefits, are deducted from pre-tax dollars. (2v) A practitioner may, by agreement with The parties agree that the employer, enter into a salary packaging arrangementapplication of the fringe benefits tax exemption status conferred on public hospitals and area health services is subject to prevailing Australian taxation laws. (3vi) The employer shall not unreasonably withhold agreement If an employee wishes to withdraw from the salary packaging on request from a practitionerscheme, the employee may only do so in accordance with the required period of notice as set out in the Salary Packaging Policy and Procedure Manual. (4vii) The employer shall not require a practitioner Where an employee ceases to enter into a salary packaging arrangementpackage, provided that this clause arrangements will not impinge on any additional employer provided benefits. (5) A salary packaging arrangement shall be formulated and operate on made to convert the basis thatagreed package amount to salary. Any costs associated with the conversion will be borne by the employee, on balance, there shall be no material disadvantage to the practitioner concerned, and shall be cost neutral in relation to the total employment cost to the employer. (6) A salary packaging arrangement must comply with relevant taxation laws and the employer shall not be liable for additional tax, penalties or other costs payable or which may become payable by to make up any salary lost as a consequence of the practitioneremployee’s decision to convert to salary. (7viii) In Employees accepting the event of any increase or additional payments of tax or penalties associated with the employment offer to salary package do so voluntarily. Employees are advised to seek independent financial advice and counselling to apprise them of the practitioner, or the provision implications of employer benefits under the salary packaging agreement, such tax, penalties and any other costs shall be borne by the practitioneron their individual personal financial situations. (8) A practitioner may elect to cancel any salary packaging arrangement by giving a minimum of four weeks notice. (9ix) The employer may elect to cancel any salary packaging arrangement by giving a minimum of four weeks notice if the employer incurs a liability to pay fringe benefits tax or any other tax in respect of the non-cash benefits provided, provided that the employer cannot retrospectively cancel any salary packaging arrangement. (10) Notwithstanding subclauses (8) and (9) of this clause, the employer and the Practitioner may agree to forgo employee shall comply with the notice period. (11) The cancellation of salary packaging will not cancel or otherwise effect the operation of this Agreement. (12) For the purposes of this provision, any penalty rate, loading or other salary related allowances which would ordinarily be calculated on the basis of the salary rates expressed in Schedule 1 Full Time Annual Base Salary Rates shall continue to be so calculated despite an election to participate in any salary packaging arrangement. (13) For the purposes of this provision, statutory 9% employer superannuation contributions shall be made on the basis of pre-packaging salary rates. To avoid doubt, employer contributions shall not be reduced as a result of a practitioner participating in salary packaging pursuant to this provision. (14) The employer may at any time vary the range of benefits provided or the conditions under which benefits are provided however the employer shall not differentiate between different class of practitioners across WA Health in terms or range of benefits or the conditions under which benefits are provided. (15) If a practitioner is found to have committed misconduct procedures set out in the claiming a salary packaging benefit the employer is entitled NSW Health Services Salary Packaging Policy and Procedure Manual as amended from time to prospectively cease to provide some or all salary packing benefits either indefinitely or for any period determined by the employertime.

Salary Packaging. (1) ‌ 9.1 For the purposes of this Agreement, salary packaging shall will mean an arrangement whereby the wage salary or salary benefit arising under a contract of employment is reduced, with another or other benefits to the value of the replaced salary being substituted and due to the practitioneremployee. (2) A practitioner 9.2 An employee may, by agreement with the employerEmployer, enter into a salary packaging arrangement. (3) 9.3 The employer shall Employer will not unreasonably withhold agreement to salary packaging on request from a practitioneran employee. (4) 9.4 The employer shall Employer will not require a practitioner an employee to enter into a salary packaging arrangement, provided that this clause will not impinge on any additional employer Employer provided benefits. (5) 9.5 A salary packaging arrangement shall will be formulated and operate on the basis that, on balance, there shall will be no material disadvantage to of the practitioner employee concerned, and shall will be cost neutral in relation to the total employment cost to the employerEmployer. (6) 9.6 A salary packaging arrangement must comply with relevant taxation laws and the employer shall Employer will not be liable for additional tax, penalties or other costs payable or which may become payable by the practitioneremployee. (7) 9.7 In the event of any increase or additional payments of tax or penalties associated with the employment of the practitioneremployee, or the provision of employer Employer benefits under the salary packaging agreement, such tax, penalties and any other costs shall will be borne by the practitioneremployee. (8) A practitioner 9.8 An employee may elect to cancel any salary packaging arrangement by giving a minimum of four weeks (4) weeks’ notice. (9) 9.9 The employer Employer may elect to cancel any salary packaging arrangement by giving a minimum of four weeks (4) weeks’ notice if the employer Employer incurs a liability to pay fringe benefits tax or any other tax in respect of the non-cash benefits provided, provided that the employer Employer cannot retrospectively cancel any salary packaging arrangement. (10) 9.10 Notwithstanding subclauses (8) 9.8 and (9) of this clause9.9, the employer Employer and the Practitioner employee may agree to forgo the notice period. (11) 9.11 The cancellation of salary packaging will not cancel or otherwise effect the operation of this Agreement. (12) 9.12 For the purposes of this provision, any penalty rate, loading or other salary related allowances which would ordinarily be calculated on the basis of the salary rates expressed in Schedule 1 Full Time Annual Base Salary Rates shall 2 - Salaries, will continue to be so calculated despite an election to participate in any salary packaging arrangement. (13) 9.13 For the purposes of this provision, statutory 9% employer Employer contributions to a complying superannuation contributions shall fund will be made on the basis of pre-packaging salary rates. To avoid doubt, employer Employer contributions shall will not be reduced as a result of a practitioner an employee participating in salary packaging pursuant to this provision. (14) 9.14 The employer Employer may at any time vary the range of benefits provided or the conditions under which benefits are provided provided, however the employer shall Employer will not differentiate between different class of practitioners employees across the WA Health health system in terms or range of benefits or the conditions under which benefits are provided. (15) 9.15 If a practitioner an employee is found to have committed misconduct in the claiming of a salary packaging benefit benefit, without limiting any other action the employer Employer may take in respect of the misconduct, the Employer is entitled to prospectively cease to provide some or all salary packing benefits either indefinitely or for any period determined by the employerEmployer.

Salary Packaging. (1) ‌ 21.1 For the purposes of this Agreement, salary packaging shall will mean an arrangement whereby the wage or salary benefit arising under a contract of employment is reduced, with another or other benefits to the value of the replaced salary being substituted and due to the practitioneremployee. (2) A practitioner 21.2 An employee may, by agreement with the employer, enter into a salary packaging arrangement. (3) 21.3 The employer shall will not unreasonably withhold agreement to salary packaging on request from a practitioneran employee. (4) 21.4 The employer shall will not require a practitioner an employee to enter into a salary packaging arrangement, provided that this clause will not impinge on any additional employer provided benefits. (5) 21.5 A salary packaging arrangement shall will be formulated and operate on the basis that, on balance, there shall will be no material disadvantage to of the practitioner employee concerned, and shall will be cost neutral in relation to the total employment cost to the employer. (6) 21.6 A salary packaging arrangement must comply with relevant taxation laws and the employer shall will not be liable for additional tax, penalties or other costs payable or which may become payable by the practitioneremployee. (7) 21.7 In the event of any increase or additional payments of tax or penalties associated with the employment of the practitioneremployee, or the provision of employer benefits under the salary packaging agreement, such tax, penalties and any other costs shall will be borne by the practitioneremployee. (8) A practitioner 21.8 An employee may elect to cancel any salary packaging arrangement by giving a minimum of four weeks 4 weeks’ notice. (9) 21.9 The employer may elect to cancel any salary packaging arrangement by giving a minimum of four weeks 4 weeks’ notice if the employer incurs a liability to pay fringe benefits tax or any other tax in respect of the non-cash benefits provided, provided that the employer cannot retrospectively cancel any salary packaging arrangement. (10) 21.10 Notwithstanding subclauses (8) 21.8 and (9) of this clause21.9, the employer and the Practitioner employee may agree to forgo the notice period. (11) 21.11 The cancellation of salary packaging will not cancel or otherwise effect the operation of this Agreement. (12) 21.12 For the purposes of this provision, any penalty rate, loading or other salary related allowances which would ordinarily be calculated on the basis of the salary rates expressed in Schedule 1 Full Time Annual Base Salary Rates shall Clause 19 - Classification Wage Rates, will continue to be so calculated despite an election to participate in any salary packaging arrangement. (13) 21.13 For the purposes of this provision, statutory 9% employer contributions to a complying superannuation contributions shall fund will be made on the basis of pre-packaging salary rates. To avoid doubt, employer contributions shall will not be reduced as a result of a practitioner an employee participating in salary packaging pursuant to this provision. (14) 21.14 The employer may at any time vary the range of benefits provided or the conditions under which benefits are provided however the employer shall will not differentiate between different class classes of practitioners employees across WA Health in terms or range of benefits or the conditions under which benefits are provided. (15) 21.15 If a practitioner an employee is found to have committed misconduct in the claiming a salary packaging benefit benefit, without limiting any other action the employer may take in respect of the misconduct, the employer is entitled to prospectively cease to provide some or all salary packing benefits either indefinitely or for any period determined by the employer.

Salary Packaging. (1) ‌ 21.1 For the purposes of this Agreement, salary packaging shall will mean an arrangement whereby the wage or salary benefit arising under a contract of employment is reduced, with another or other benefits to the value of the replaced salary being substituted and due to the practitioneremployee. (2) A practitioner 21.2 An employee may, by agreement with the employerEmployer, enter into a salary packaging arrangement. (3) 21.3 The employer shall Employer will not unreasonably withhold agreement to salary packaging on request from a practitioneran employee. (4) 21.4 The employer shall Employer will not require a practitioner an employee to enter into a salary packaging arrangement, provided that this clause will not impinge on any additional employer Employer provided benefits. (5) 21.5 A salary packaging arrangement shall will be formulated and operate on the basis that, on balance, there shall will be no material disadvantage to of the practitioner employee concerned, and shall will be cost neutral in relation to the total employment cost to the employerEmployer. (6) 21.6 A salary packaging arrangement must comply with relevant taxation laws and the employer shall Employer will not be liable for additional tax, penalties or other costs payable or which may become payable by the practitioneremployee. (7) 21.7 In the event of any increase or additional payments of tax or penalties associated with the employment of the practitioneremployee, or the provision of employer Employer benefits under the salary packaging agreement, such tax, penalties and any other costs shall will be borne by the practitioneremployee. (8) A practitioner 21.8 An employee may elect to cancel any salary packaging arrangement by giving a minimum of four weeks 4 weeks’ notice. (9) 21.9 The employer Employer may elect to cancel any salary packaging arrangement by giving a minimum of four weeks 4 weeks’ notice if the employer incurs a liability to pay fringe benefits tax or any other tax in respect of the non-cash benefits provided, provided that the employer Employer cannot retrospectively cancel any salary packaging arrangement. (10) 21.10 Notwithstanding subclauses (8) 21.8 and (9) of this clause21.9, the employer and the Practitioner employee may agree to forgo the notice period. (11) 21.11 The cancellation of salary packaging will not cancel or otherwise effect the operation of this Agreement. (12) 21.12 For the purposes of this provision, any penalty rate, loading or other salary related allowances which would ordinarily be calculated on the basis of the salary rates expressed in Schedule 1 Full Time Annual Base Salary Rates shall Clause 19 - Classification Wage Rates, will continue to be so calculated despite an election to participate in any salary packaging arrangement. (13) 21.13 For the purposes of this provision, statutory 9% employer Employer contributions to a complying superannuation contributions shall fund will be made on the basis of pre-packaging salary rates. To avoid doubt, employer Employer contributions shall will not be reduced as a result of a practitioner an employee participating in salary packaging pursuant to this provision. (14) 21.14 The employer Employer may at any time vary the range of benefits provided or the conditions under which benefits are provided however the employer shall Employer will not differentiate between different class classes of practitioners employees across WA Health the Employers in terms or range of benefits or the conditions under which benefits are provided. (15) 21.15 If a practitioner an employee is found to have committed misconduct in the claiming a salary packaging benefit benefit, without limiting any other action the employer Employer may take in respect of the misconduct, the Employer is entitled to prospectively cease to provide some or all salary packing benefits either indefinitely or for any period determined by the employerEmployer.

Salary Packaging. ‌ (1) For the purposes of this Agreement, salary packaging shall will mean an arrangement whereby the wage or salary benefit arising under a contract of employment is reduced, with another or other benefits to the value of the replaced salary being substituted and due to the practitioneremployee. (2) A practitioner An employee may, by agreement with the employerEmployer, enter into a salary packaging arrangement. (3) The employer shall Employer will not unreasonably withhold agreement to salary packaging on request from a practitioneran employee. (4) The employer shall Employer will not require a practitioner an employee to enter into a salary packaging arrangement, provided that this clause will not impinge on any additional employer provided benefits. (5) A salary packaging arrangement shall will be formulated and operate on the basis that, on balance, there shall will be no material disadvantage to of the practitioner employee concerned, and shall will be cost neutral in relation to the total employment cost to the employerEmployer. (6) A salary packaging arrangement must comply with relevant taxation laws and the employer shall Employer will not be liable for additional tax, penalties or other costs payable or which may become payable by the practitioneremployee. (7) In the event of any increase or additional payments of tax or penalties associated with the employment of the practitioneremployee, or the provision of employer Employer benefits under the salary packaging agreement, such tax, penalties and any other costs shall will be borne by the practitioneremployee. (8) A practitioner An employee may elect to cancel any salary packaging arrangement by giving a minimum of four weeks weeks’ notice. (9) The employer Employer may elect to cancel any salary packaging arrangement by giving a minimum of four weeks weeks’ notice if the employer Employer incurs a liability to pay fringe benefits tax or any other tax in respect of the non-cash benefits provided, provided that the employer Employer cannot retrospectively cancel any salary packaging arrangement. (10) Notwithstanding subclauses (8) and (9) of this clause, the employer Employer and the Practitioner employee may agree to forgo the notice period. (11) The cancellation of salary packaging will not cancel or otherwise effect the operation of this Agreement. (12) For the purposes of this provision, any penalty rate, loading or other salary related allowances which would ordinarily be calculated on the basis of the salary rates expressed in Schedule 1 Full Time Annual Base Salary Rates shall Clause 16 – Salaries and Classifications, will continue to be so calculated despite an election to participate in any salary packaging arrangement. (13) For the purposes of this provision, statutory 9% employer Employer contributions to a complying superannuation contributions shall fund will be made on the basis of pre-packaging salary rates. To avoid doubt, employer contributions shall will not be reduced as a result of a practitioner an employee participating in salary packaging pursuant to this provision. (14) The employer Employer may at any time vary the range of benefits provided or the conditions under which benefits are provided however the employer shall Employer will not differentiate between different class of practitioners employees across WA Health in terms or range of benefits or the conditions under which benefits are provided. (15) If a practitioner an employee is found to have committed misconduct in the claiming of a salary packaging benefit benefit, without limiting any other action the employer Employer may take in respect of the misconduct, the Employer is entitled to prospectively cease to provide some or all salary packing packaging benefits either indefinitely or for any period determined by the employerEmployer.

Salary Packaging. ‌ (1) For the purposes of this Agreement, salary packaging shall will mean an arrangement whereby the wage or salary benefit arising under a contract of employment is reduced, with another or other benefits to the value of the replaced salary being substituted and due to the practitioner. (2) A practitioner may, by agreement with the employerEmployer, enter into a salary packaging arrangement. (3) The employer shall Employer will not unreasonably withhold agreement to salary packaging on request from a practitioner. (4) The employer shall Employer will not require a practitioner to enter into a salary packaging arrangement, provided that this clause will not impinge on any additional employer Employer provided benefits. (5) A salary packaging arrangement shall will be formulated and operate on the basis that, on balance, there shall will be no material disadvantage to the practitioner concerned, and shall will be cost neutral in relation to the total employment cost to the employerEmployer. (6) A salary packaging arrangement must comply with relevant taxation laws and the employer shall Employer will not be liable for additional tax, penalties or other costs payable or which may become payable by the practitioner. (7) In the event of any increase or additional payments of tax or penalties associated with the employment of the practitioner, or the provision of employer Employer benefits under the salary packaging agreement, such tax, penalties and any other costs shall will be borne by the practitioner. (8) A practitioner may elect to cancel any salary packaging arrangement by giving a minimum of four weeks weeks’ notice. (9) The employer Employer may elect to cancel any salary packaging arrangement by giving a minimum of four weeks weeks’ notice if the employer Employer incurs a liability to pay fringe benefits tax or any other tax in respect of the non-cash benefits provided, provided that the employer Employer cannot retrospectively cancel any salary packaging arrangement. (10) Notwithstanding subclauses (8) and (9) of this clause, the employer Employer and the Practitioner may agree to forgo the notice period. (11) The cancellation of salary packaging will not cancel or otherwise effect the operation of this Agreement. (12) For the purposes of this provision, any penalty rate, loading or other salary related allowances which would ordinarily be calculated on the basis of the salary rates expressed in Schedule 1 Full Time Annual Base - Table 3 -Senior Practitioners - Arrangement B Salary Rates shall will continue to be so calculated despite an election to participate in any salary packaging arrangement. (13) For the purposes of this provision, statutory 9% employer Employer contributions to a complying superannuation contributions shall fund will be made on the basis of pre-packaging salary rates. To avoid doubt, employer Employer contributions shall will not be reduced as a result of a practitioner participating in salary packaging pursuant to this provision. (14) The employer Employer may at any time vary the range of benefits provided or the conditions under which benefits are provided however the employer shall Employer will not differentiate between different class of practitioners across WA Health in terms or range of benefits or the conditions under which benefits are provided. (15) If a practitioner is found to have committed misconduct in the claiming a salary packaging benefit benefit, without limiting any other action the employer Employer may take in respect of the misconduct, the Employer is entitled to prospectively cease to provide some or all salary packing packaging benefits either indefinitely or for any period determined by the employerEmployer.

Salary Packaging. (1) For the purposes of this Agreement, salary packaging shall mean an arrangement whereby Notwithstanding the wage or salary benefit arising under a contract of employment is reducedrates contained in clause 5.2, with another or other benefits to the value of the replaced salary being substituted and due to the practitioner. (2) A practitioner may, employer may by agreement with an employee introduce remuneration packaging in respect of that employees’ salary, subject to the employer, enter into a following provisions: (a) Any financial advantage of salary packaging arrangement.accrues to the employee, therefore any costs associated with salary packaging must be borne by the employee; (3b) The employer shall not unreasonably withhold agreement to salary packaging on request from a practitioner.ensure that the structure of any agreed package complies with taxation or other relevant laws; (4c) The total salary package for each employee shall comprise a cash salary component, SGC compliant superannuation, leave loading, all other applicable allowances and an agreed optional range or benefits. Such benefits shall be financed by the employer shall not require a practitioner to enter into a by way of salary packaging arrangement, provided that this clause will not impinge on any additional employer provided benefits.sacrifice from the employee’s individualised Expense Payment Benefit Account (EPBA) so established; (5d) A The terms of the salary packaging arrangement shall be formulated committed to writing and operate on signed by the basis that, on balance, there employer and the employee. A copy of the signed agreement shall be no material disadvantage held by the employer and the employee; (e) The selection of benefit payments may be altered at any time but frequent changes to payment schedules may incur additional costs to the practitioner concerned, and shall be cost neutral in relation to the total employment cost to the employer.employee; (6) A salary packaging arrangement must comply with relevant taxation laws and the employer shall not be liable for additional tax, penalties or other costs payable or which may become payable by the practitioner. (7f) In the event of any increase or additional payments of tax or penalties associated with that the employment full amount of the practitioner, or agreed benefits allocated to a specific EPBA is not utilised at end of each FBT year (1 April to 30 March) such balance will be paid in cash to the provision of employer benefits under the salary packaging agreement, such tax, penalties employee and any other costs shall be borne by the practitioner.treated as salary and shall be subject to PAYG taxation; (8) A practitioner g) An employee who has a credit in the EPBA on cessation of employment may elect to cancel utilise that credit to pay for an expense already incurred or receive the balance of the credit in cash. Provided that the cash payment shall be treated as salary and shall be subject to PAYG taxation; (h) The parties to this Agreement strongly recommend that employees seek independent advice on any financial implications before entering into salary packaging arrangement by giving a minimum of four weeks notice. (9) The employer may elect to cancel any salary packaging arrangement by giving a minimum of four weeks notice if arrangements. Notwithstanding the employer incurs a liability to pay fringe benefits tax or any other tax in respect of the non-cash benefits provided, provided that the employer cannot retrospectively cancel any salary packaging arrangement. (10) Notwithstanding subclauses (8) and (9) above provisions of this clause, salary packaging arrangements may be cancelled by either party by the employer and the Practitioner may provision of one calendar month’s notice. The parties agree to forgo review the notice period. (11) The cancellation provisions of salary packaging will not cancel or otherwise effect clause 5.4 in the operation event of this Agreement. (12) For the purposes of this provision, any penalty rate, loading or other salary related allowances which would ordinarily be calculated on the basis of the salary rates expressed in Schedule 1 Full Time Annual Base Salary Rates shall continue significant change to be so calculated despite an election to participate in any salary packaging arrangement. (13) For the purposes of this provision, statutory 9% employer superannuation contributions shall be made on the basis of pre-packaging salary rates. To avoid doubt, employer contributions shall not be reduced as a result of a practitioner participating in salary packaging pursuant to this provision. (14) The employer may at any time vary the range of benefits provided existing taxation laws or the conditions under which benefits are provided however the employer shall not differentiate between different class introduction of practitioners across WA Health in terms or range of benefits or the conditions under which benefits are providedany new legislation. (15) If a practitioner is found to have committed misconduct in the claiming a salary packaging benefit the employer is entitled to prospectively cease to provide some or all salary packing benefits either indefinitely or for any period determined by the employer.

Salary Packaging. (1) For the purposes of this Agreement, salary packaging shall mean an arrangement whereby the wage or salary benefit arising under a contract of employment is reduced, with another or other benefits to the value of the replaced salary being substituted and due to the practitioner. (2) A practitioner may, by agreement with the employer, An employee may enter into a salary packaging arrangement. (3) The arrangement with the employer shall not unreasonably withhold agreement using pre- tax salary in respect of superannuation, a novated lease on a vehicle and/or the payment of medical benefits insurance. In the case of salary sacrifice to salary packaging on request from a practitioner. (4) The employer shall not require a practitioner to enter into a salary packaging arrangementState Government defined benefit superannuation schemes, provided that this clause will not impinge on any additional employer provided benefits. (5) A salary packaging arrangement shall be formulated and operate on the basis that, on balance, there shall be no material disadvantage to the practitioner concerned, and shall be cost neutral in relation to the total employment cost to the employer. (6) A salary packaging arrangement arrangements must comply with relevant taxation laws and the employer shall not be liable for additional tax, penalties or other costs payable or which may become payable by the practitioner. (7) In the event of any increase or additional payments of tax or penalties associated with the employment of the practitioner, or the provision of employer benefits under the salary packaging agreement, such tax, penalties and any other costs shall be borne by the practitioner. (8) A practitioner may elect to cancel any salary packaging arrangement by giving a minimum of four weeks notice. (9) State legislation. The employer may elect also agree to cancel any offer employees access to a broader range of salary packaging arrangement packaged benefits. The additional benefits which may be packaged under such arrangements may include, but are not limited to: mobile telephones; computers (note book and laptop only); membership fees and subscriptions to professional associations; home office expenses; financial counselling fees; disability/income protection insurance premiums; and self-education expenses. All costs associated with salary packaging, including reasonable administrative costs, are to be met from the salary of the participating employee. ALLOWANCES Where an employee, in addition to his or her normal duties, agrees to be appointed by giving a minimum of four weeks notice if the employer incurs to perform first aid duties: the employee must hold a liability current first aid certificate issued by St Xxxx Ambulance Australia or an equivalent qualification; and the employee will be paid an annual allowance in accordance with subclause 2.1 of Schedule 1. When does a higher duties allowance apply? A higher duties allowance will be paid where an employee is required to pay fringe benefits tax undertake all or any other tax in respect part of the nonduties of a higher grade position for a period longer than 5 consecutive working days, unless the employer approves a lesser period. Level of allowance The level of the allowance will be not less than the normal salary of the employee and salary sub-cash benefits provideddivision 1 of the higher grade level and will be in proportion to the extent the duties of the higher position are performed. Leave while performing higher duties Higher duties will be paid during a period of paid leave, provided that the higher duties would have continued but for the employee taking leave. Language allowance Where the employee, in addition to his or her normal duties, agrees to be appointed by the employer cannot retrospectively cancel any salary packaging arrangement. to use their skills in a second language to assist members of the public who have low English proficiency: the employee must hold a current accreditation from the National Accreditation Authority for Translators and Interpreters (10) Notwithstanding subclauses (8) and (9) of this clause, the employer NAATI); and the Practitioner may agree to forgo employee will be paid an annual allowance in accordance with subclause 2.2 of Schedule 1. The employer will pay the notice period. (11) The cancellation of salary packaging will not cancel or otherwise effect the operation of this Agreement. (12) For the purposes of this provision, any penalty rate, loading or other salary related allowances which would ordinarily be calculated on the basis cost of the salary rates expressed in Schedule 1 Full Time Annual Base Salary Rates shall continue to be so calculated despite an election to participate in any salary packaging arrangement. (13) For the purposes of this provision, statutory 9% employer superannuation contributions shall be made on the basis of NAATI pre-packaging salary ratestesting workshop. To avoid doubt, employer contributions shall not be reduced as a result of a practitioner participating in salary packaging pursuant to this provision. (14) The employer may at any time vary will also meet the range cost of benefits provided or the conditions under which benefits are provided however NAATI test, up to two times per individual per level of accreditation. The employee must apply annually for renewal of the employer shall not differentiate between different class of practitioners across WA Health in terms or range of benefits or the conditions under which benefits are providedallowance. (15) If a practitioner is found to have committed misconduct in the claiming a salary packaging benefit the employer is entitled to prospectively cease to provide some or all salary packing benefits either indefinitely or for any period determined by the employer.

Salary Packaging. (1) For the purposes of this Agreement, salary packaging shall mean an arrangement whereby the wage or salary benefit arising under a contract of employment is reduced, with another or other benefits to the value of the replaced salary being substituted and due to the practitioner. (2) A practitioner 28.1 An employee may, by agreement with the employer, enter into a salary packaging arrangementarrangement in accordance with the WA Public Sector Salary Packaging Guidelines or any similar salary packaging arrangement offered by the employer. 28.2 Salary packaging is an arrangement whereby the entitlements under this agreement, contributing toward the Total Employment Cost (3as defined) of an employee, can be reduced by and substituted with another, or other benefits. 28.3 For the purpose of this clause, Total Employment Cost (TEC) is defined as the cost of salary and other benefits aggregated to a total figure or TEC, less the cost of Compulsory Employers Superannuation Guarantee contributions. 28.4 The employer shall not unreasonably withhold agreement to TEC for the purposes of salary packaging, is calculated by adding: a) the base salary; b) other cash allowances, eg annual leave loading; c) non cash benefits, eg superannuation, motor vehicles, etc; d) any Fringe Benefit Tax liabilities currently paid; and e) any variable components, eg performance based incentives (where they exist). 28.5 Where an employee enters into a salary packaging on request from a practitioner. (4) The employer shall not require a practitioner arrangement he or she will be required to enter into a salary packaging separate written agreement with the employer that sets out the terms and conditions of the arrangement, provided that this clause will not impinge on any additional employer provided benefits. (5) A 28.6 Notwithstanding any salary packaging arrangement shall be formulated and operate on the salary rate as specified in Clause 27 – Salaries of the General Agreement is the basis that, on balance, there shall be no material disadvantage to for calculating salary related entitlements specified in the practitioner concerned, General Agreement and shall the Award. 28.7 The salary packaging arrangement must be cost neutral in relation to the total employment cost to the employer. (6) A 28.8 The salary packaging arrangement must also comply with relevant taxation laws and the employer shall will not be liable for additional tax, penalties or other costs payable or which may become payable by the practitioneremployee. (7) 28.9 In the event of any increase or additional payments of tax or penalties associated with the employment of the practitioner, employee or the provision of employer benefits under the salary packaging agreement, such tax, penalties and any other costs shall be borne by the practitioneremployee. (8) A practitioner 28.10 In the event of significant increases in Fringe Benefit Tax liability or administrative costs relating to arrangements under this clause, the employee may elect to vary or cancel any salary packaging arrangement by giving a minimum of four weeks notice. (9) The employer may elect to cancel any salary packaging arrangement by giving a minimum of four weeks notice if the employer incurs a liability to pay fringe benefits tax or any other tax in respect of the non-cash benefits provided, provided that the employer cannot retrospectively cancel any salary packaging arrangement. (10) Notwithstanding subclauses (8) and (9) of this clause, the employer and the Practitioner may agree to forgo the notice period. (11) 28.11 The cancellation of salary packaging will not cancel or otherwise effect affect the operation of this the General Agreement. (12) For the purposes of this provision, any penalty rate, loading or other salary related allowances which would ordinarily be calculated on the basis of the salary rates expressed in Schedule 1 Full Time Annual Base Salary Rates shall continue to be so calculated despite an election to participate in any salary packaging arrangement. (13) For the purposes of this provision, statutory 9% employer superannuation contributions shall be made on the basis of pre-packaging salary rates. To avoid doubt, employer contributions shall not be reduced as a result of a practitioner participating in salary packaging pursuant to this provision. (14) The employer may at any time vary the range of benefits provided or the conditions under which benefits are provided however the 28.12 An employer shall not differentiate between different class of practitioners across WA Health in terms or range of benefits or the conditions under which benefits are provided. (15) If a practitioner is found unreasonably withhold agreement to have committed misconduct in the claiming a salary packaging benefit the employer is entitled to prospectively cease to provide some or all salary packing benefits either indefinitely or for any period determined by the employeron request from an employee.

Salary Packaging. (1) For the purposes of this Agreement, salary packaging shall mean an arrangement whereby the wage or salary benefit arising under a contract of employment is reduced, with another or other benefits to the value of the replaced salary being substituted and due to the practitioner. (2) A practitioner 19.1 An Employee may, by agreement with the employerEmployer, enter into a salary packaging arrangementarrangement in accordance with this clause and Australian Taxation Office requirements. 19.2 Salary packaging is an arrangement whereby the entitlements and benefits under this agreement contributing toward the Total Employment Cost (as defined in clause 19.3) of an Employee, can be reduced by and substituted' with another or other benefits. 19.3 The Total Employment Cost for salary packaging purposes is calculated by adding the following entitlements and benefits: (a) the base sala_ry; (b) other cash allowances; (c) non cash benefits; (d) any Fringe Benefit Tax liabilities currently paid; and . . (3e) The employer shall not unreasonably withhold agreement to any variable components. 19.4 Where an Employee enters into a salary packaging on request from a practitioner. (4) The employer shall not require a practitioner arrangement the Employee will be required to enter into a separate written agreement with the Employer setting out the terms and conditions of the salary packaging arrangement. 19.5 Notwithstanding any salary packaging arrangement, provided that this clause will not impinge on any additional employer provided benefitsthe wage rate as specified in the Agreement, is the basis for calculating salary related entitlements specified in the Agreement. 19.6 Compulsory Employer Superannuation Guarantee contributions are to be calculated in accordance with applicable federal and state legislation. Compulsory Employer contributions made to superannuation schemes established under the State Superannuation Act 2000 are calculated on the gross (5pre-packaged) wage amount regardless of whether an Employee participates in a salary packaging arrangement with their employer. 19.7 A salary packaging arrangement shall be formulated and operate on cannot increase the basis that, on balance, there shall be no material disadvantage costs to the practitioner concerned, and shall be cost neutral in relation to the total employment cost to the employerEmployer of employing an individual. (6) 19.8 A salary packaging arrangement must comply with relevant taxation laws and is to provide that the employer shall not be liable for additional taxamount of any taxes, penalties or other costs payable for which the Employer or which Employee is or may become payable liable for and are related to the salary packaging arrangement, shall be borne in full by the practitionerEmployee. (7) 19.9 In the event of any increase in taxes, penalties or additional payments of tax or penalties associated with the employment of the practitioner, or the provision of employer benefits under the costs relating to a salary packaging agreementarrangement, such tax, penalties and any other costs shall be borne by the practitioner. (8) A practitioner Employee may elect to vary or cancel any salary packaging arrangement by giving a minimum of four weeks notice. (9) The employer may elect to cancel any salary packaging arrangement by giving a minimum of four weeks notice if the employer incurs a liability to pay fringe benefits tax or any other tax in respect of the non-cash benefits provided, provided that the employer cannot retrospectively cancel any salary packaging arrangement. (10) Notwithstanding subclauses (8) and (9) of this clause, the employer and the Practitioner may agree to forgo the notice period. (11) The cancellation of salary packaging will not cancel or otherwise effect the operation of this Agreement. (12) For the purposes of this provision, any penalty rate, loading or other salary related allowances which would ordinarily be calculated on the basis of the salary rates expressed in Schedule 1 Full Time Annual Base Salary Rates shall continue to be so calculated despite an election to participate in any salary packaging arrangement. (13) For the purposes of this provision, statutory 9% employer superannuation contributions shall be made on the basis of pre-packaging salary rates. To avoid doubt, employer contributions shall not be reduced as a result of a practitioner participating in salary packaging pursuant to this provision. (14) The employer may at any time vary the range of benefits provided or the conditions under which benefits are provided however the employer shall not differentiate between different class of practitioners across WA Health in terms or range of benefits or the conditions under which benefits are provided. (15) If a practitioner is found to have committed misconduct in the claiming a salary packaging benefit the employer is entitled to prospectively cease to provide some or all salary packing benefits either indefinitely or for any period determined by the employer.

Salary Packaging. (1) For the purposes of this Agreement, salary packaging shall mean an arrangement whereby the wage or salary benefit arising under a contract of employment is reduced, with another or other benefits to the value of the replaced salary being substituted and due to the practitioner. (2) A practitioner 4.11.1 An Employee may, by agreement with the employerEmployer, enter into a salary packaging arrangementarrangement in accordance with the Employer’s Salary Packaging Guidelines and Agreement or any similar salary packaging arrangement offered by the Employer. 4.11.2 Salary packaging is an arrangement whereby the entitlements under this Agreement, contributing toward the Total Employment Cost (3TEC) (as defined at subclause 4.11.3) of an Employee, can be reduced by and substituted with another or other benefits. 4.11.3 For the purpose of this clause, TEC is defined as the cost of salary and other benefits aggregated to a total figure or TEC, less the cost of Compulsory Employer Superannuation Guarantee Contributions. 4.11.4 The TEC for the purpose of salary packaging, is calculated by adding: a) The employer shall not unreasonably withhold agreement to Base Salary; b) other cash allowances, e.g. Annual leave loading; c) non cash benefits, e.g. Superannuation, motor vehicle etc.; d) any Fringe Benefits Tax liabilities currently paid; and e) any variable components, where commuted or annualised. 4.11.5 Where an Employee enters into a salary packaging on request from a practitioner. (4) The employer shall not require a practitioner arrangement they will be required to enter into a salary packaging separate written agreement with the Employer that sets out the terms and conditions of the arrangement, provided that this clause will not impinge on any additional employer provided benefits. (5) A 4.11.6 Notwithstanding any salary packaging arrangement shall be formulated and operate on the salary rate specified in subclause 4.1 – Salaries of this Agreement is the basis that, on balance, there shall be no material disadvantage to the practitioner concerned, and shall for calculating related entitlements specified in this Agreement. 4.11.7 The salary packaging arrangement must be cost neutral in relation to the total employment cost to the employerEmployer. (6) A 4.11.8 The salary packaging arrangement must also comply with relevant taxation laws and the employer shall Employer will not be liable for any additional tax, penalties or other costs payable or which may become payable by the practitionerEmployee. (7) 4.11.9 In the event of any increase or additional payments of tax or penalties associated with the employment of the practitioner, Employee or the provision of employer Employer benefits under the salary packaging agreement, such tax, penalties and any other costs shall be borne by the practitionerEmployee. (8) A practitioner may elect to cancel any salary packaging arrangement by giving a minimum of four weeks notice. (9) The employer may elect to cancel any salary packaging arrangement by giving a minimum of four weeks notice if the employer incurs a liability to pay fringe benefits tax or any other tax in respect of the non-cash benefits provided, provided that the employer cannot retrospectively cancel any salary packaging arrangement. (10) Notwithstanding subclauses (8) and (9) of this clause, the employer and the Practitioner may agree to forgo the notice period. (11) The cancellation of salary packaging will not cancel or otherwise effect the operation of this Agreement. (12) For the purposes of this provision, any penalty rate, loading or other salary related allowances which would ordinarily be calculated on the basis of the salary rates expressed in Schedule 1 Full Time Annual Base Salary Rates shall continue to be so calculated despite an election to participate in any salary packaging arrangement. (13) For the purposes of this provision, statutory 9% employer superannuation contributions shall be made on the basis of pre-packaging salary rates. To avoid doubt, employer contributions shall not be reduced as a result of a practitioner participating in salary packaging pursuant to this provision. (14) The employer may at any time vary the range of benefits provided or the conditions under which benefits are provided however the employer shall not differentiate between different class of practitioners across WA Health in terms or range of benefits or the conditions under which benefits are provided. (15) If a practitioner is found to have committed misconduct in the claiming a salary packaging benefit the employer is entitled to prospectively cease to provide some or all salary packing benefits either indefinitely or for any period determined by the employer.

Salary Packaging. (1) ‌ 9.1 For the purposes of this Agreement, salary packaging shall will mean an arrangement whereby the wage salary or salary benefit arising under a contract of employment is reduced, with another or other benefits to the value of the replaced salary being substituted and due to the practitioneremployee. (2) A practitioner 9.2 An employee may, by agreement with the employerEmployer, enter into a salary packaging arrangement. (3) 9.3 The employer shall Employer will not unreasonably withhold agreement to salary packaging on request from a practitioneran employee. (4) 9.4 The employer shall Employer will not require a practitioner an employee to enter into a salary packaging arrangement, provided that this clause will not impinge on any additional employer Employer provided benefits. (5) 9.5 A salary packaging arrangement shall will be formulated and operate on the basis that, on balance, there shall will be no material disadvantage to of the practitioner employee concerned, and shall will be cost neutral in relation to the total employment cost to the employerEmployer. (6) 9.6 A salary packaging arrangement must comply with relevant taxation laws and the employer shall Employer will not be liable for additional tax, penalties or other costs payable or which may become payable by the practitioneremployee. (7) 9.7 In the event of any increase or additional payments of tax or penalties associated with the employment of the practitioneremployee, or the provision of employer Employer benefits under the salary packaging agreement, such tax, penalties and any other costs shall will be borne by the practitioneremployee. (8) A practitioner 9.8 An employee may elect to cancel any salary packaging arrangement by giving a minimum of four weeks (4) weeks’ notice. (9) 9.9 The employer Employer may elect to cancel any salary packaging arrangement by giving a minimum of four weeks (4) weeks’ notice if the employer Employer incurs a liability to pay fringe benefits tax or any other tax in respect of the non-cash benefits provided, provided that the employer Employer cannot retrospectively cancel any salary packaging arrangement. (10) 9.10 Notwithstanding subclauses (8) 9.8 and (9) of this clause9.9, the employer Employer and the Practitioner employee may agree to forgo the notice period. (11) 9.11 The cancellation of salary packaging will not cancel or otherwise effect the operation of this Agreement. (12) 9.12 For the purposes of this provision, any penalty rate, loading or other salary related allowances which would ordinarily be calculated on the basis of the salary rates expressed in Schedule 1 Full Time Annual Base Salary Rates shall 2 – Salaries, will continue to be so calculated despite an election to participate in any salary packaging arrangement. (13) 9.13 For the purposes of this provision, statutory 9% employer Employer contributions to a complying superannuation contributions shall fund will be made on the basis of pre-packaging salary rates. To avoid doubt, employer Employer contributions shall will not be reduced as a result of a practitioner an employee participating in salary packaging pursuant to this provision. (14) 9.14 The employer Employer may at any time vary the range of benefits provided or the conditions under which benefits are provided provided, however the employer shall Employer will not differentiate between different class of practitioners employees across the WA Health health system in terms or range of benefits or the conditions under which benefits are provided. (15) 9.15 If a practitioner an employee is found to have committed misconduct in the claiming of a salary packaging benefit benefit, without limiting any other action the employer Employer may take in respect of the misconduct, the Employer is entitled to prospectively cease to provide some or all salary packing benefits either indefinitely or for any period determined by the employerEmployer.

Salary Packaging. (1) 18.1 For the purposes of this Agreement, salary packaging shall mean an arrangement whereby the wage or salary benefit arising under a contract of employment is reduced, with another or other benefits to the value of the replaced salary being substituted and due to the practitionerHealth Worker. (2) 18.2 A practitioner Health Worker may, by agreement with the employerEmployer, enter into a salary packaging arrangement. (3) 18.3 The employer Employer shall not unreasonably withhold agreement to salary packaging on request from a practitionerHealth Worker. (4) 18.4 The employer Employer shall not require a practitioner Health Worker to enter into a salary packaging arrangement, provided that this clause will not impinge on any additional employer Employer provided benefits. (5) A 18.5 Where a Health Worker enters into a salary packaging arrangement they shall be required to enter into a separate written Agreement with the Employer that sets out the terms and conditions of such salary packaging arrangement provided that the terms of such agreement shall comply with the terms of this clause. 18.6 Such agreement shall be formulated and operate on the basis that, on balance, there shall be no material disadvantage to of the practitioner Health Worker concerned, and shall be cost neutral in relation to the total employment cost to the employerEmployer. (6) A 18.7 The salary packaging arrangement must also comply with relevant taxation laws and the employer shall not be liable for additional tax, penalties or other costs payable or which may become be payable by the practitionerHealth Worker. (7) 18.8 In the event of any increase or additional payments of tax or penalties associated with the employment of the practitioner, Health Worker or the provision of employer benefits under the salary packaging agreement, such tax, penalties and any other costs shall be borne by the practitionerHealth Worker. (8) 18.9 A practitioner Health Worker may elect to cancel any salary packaging arrangement by giving a minimum of four weeks notice. (9) 18.10 The employer Employer may elect to cancel any salary packaging arrangement by giving a minimum of four weeks notice if the employer Employer incurs a liability to pay fringe benefits tax or any other tax in respect of the non-non cash benefits provided, provided that the employer Employer cannot retrospectively cancel any salary packaging arrangement. (10) 18.11 Notwithstanding subclauses (8) sub-clauses 18.9 and (9) of this clause, 18.10 the employer Employer and the Practitioner Health Worker may agree to forgo the notice period. (11) 18.12 The cancellation of salary packaging will not cancel or otherwise effect the operation of this Agreement. (12) 18.13 “Clause 52 – Dispute Settlement Procedure” shall be used to resolve any dispute arising from the operation of this clause. 18.14 For the purposes of this provision, any penalty rate, loading or other salary wage related allowances which would ordinarily be calculated on the basis of the salary wage rates expressed in Schedule 1 Full Time Annual Base Salary Rates “Clause 15 – Wages” of this Agreement shall continue to be so calculated despite an election to participate in any salary packaging arrangement. (13) For the purposes of this provision, statutory 9% employer superannuation contributions shall be made on the basis of pre-packaging salary rates. To avoid doubt, employer contributions shall not be reduced as a result of a practitioner participating in salary packaging pursuant to this provision. (14) The employer may at any time vary the range of benefits provided or the conditions under which benefits are provided however the employer shall not differentiate between different class of practitioners across WA Health in terms or range of benefits or the conditions under which benefits are provided. (15) If a practitioner is found to have committed misconduct in the claiming a salary packaging benefit the employer is entitled to prospectively cease to provide some or all salary packing benefits either indefinitely or for any period determined by the employer.PART 5 ALLOWANCES‌

Salary Packaging. (1) For the purposes of this Agreement, salary packaging shall mean an arrangement whereby the wage or salary benefit arising under a contract of employment is reduced, with another or other benefits to the value of the replaced salary being substituted and due to the practitioner. (2) A practitioner An employee may, by agreement with the employer, enter into a salary packaging arrangement. (2) Salary packaging is an arrangement whereby the entitlements under this Agreement, contributing toward the Total Employment Cost (as defined) of an employee, can be reduced by and substituted with another, or other benefits. (3) The employer shall not unreasonably withhold agreement For the purpose of this clause, Total Employment Cost (TEC) is defined as the cost of salary and other benefits aggregated to salary packaging on request from a practitionertotal figure or TEC, less the cost of Compulsory Employer Superannuation Guarantee contributions. (4) The employer shall not require a practitioner to enter into a TEC for the purposes of salary packaging arrangementpackaging, provided that this clause will not impinge on any additional employer provided is calculated by adding: (a) The base salary; (b) Other cash allowances, eg annual leave loading, (c) Non cash benefits, eg superannuation, motor vehicles etc; (d) Any Fringe Benefit Tax liabilities currently paid; and (e) Any variable components, eg performance based incentives (where they exist). (5) A Where an employee enters into a salary packaging arrangement they shall be formulated required to enter into a separate written agreement with the employer that sets out the terms and operate on conditions of such salary packaging arrangement. To the basis thatextent of any inconsistency between the separate written agreement and the provisions of this Agreement, on balance, there the provisions of this Agreement shall be no material disadvantage to the practitioner concerned, and shall have precedence. (6) The salary packaging arrangement must be cost neutral in relation to the total employment cost to the employer. (67) A The salary packaging arrangement must also comply with relevant taxation laws and the employer shall not be liable for additional tax, penalties or other costs payable or which may become payable by the practitioneremployee. (7) 8) In the event of any increase or additional payments of tax or penalties associated with the employment of the practitioner, employee or the provision of employer benefits under the salary packaging agreement, such tax, penalties and any other costs shall be borne by the practitioner. (8) A practitioner may elect to cancel any salary packaging arrangement by giving a minimum of four weeks noticeemployee. (9) The employer In the event of significant increases in Fringe Benefit Tax liability or administrative costs relating to arrangements under this clause, the employee may elect to vary or cancel any salary packaging arrangement by giving a minimum of four weeks notice if the employer incurs a liability to pay fringe benefits tax or any other tax in respect of the non-cash benefits provided, provided that the employer cannot retrospectively cancel any salary packaging arrangement. (10) Notwithstanding subclauses (8) and (9) of this clause, the employer and the Practitioner may agree to forgo the notice period. (11) The cancellation of salary packaging will not cancel or otherwise effect the operation of this Agreement. (12) For the purposes of this provision, any penalty rate, loading or other salary related allowances which would ordinarily be calculated on the basis of the salary rates expressed in Schedule 1 Full Time Annual Base Salary Rates shall continue to be so calculated despite an election to participate in any salary packaging arrangement. (13) For the purposes of this provision, statutory 9% employer superannuation contributions shall be made on the basis of pre-packaging salary rates. To avoid doubt, employer contributions shall not be reduced as a result of a practitioner participating in salary packaging pursuant to this provision. (14) The employer may at any time vary the range of benefits provided or the conditions under which benefits are provided however the employer shall not differentiate between different class of practitioners across WA Health in terms or range of benefits or the conditions under which benefits are provided. (15) If a practitioner is found unreasonably withhold agreement to have committed misconduct in the claiming a salary packaging benefit the employer is entitled to prospectively cease to provide some or all salary packing benefits either indefinitely or for any period determined by the employeron request from an employee.

Salary Packaging. (1i) For the purposes Salary packaging means that an employee will have part of this Agreementtheir remuneration packaged into a fringe benefit, salary packaging shall mean an arrangement whereby the wage or salary benefit arising under which does not constitute a contract of employment is reduced, with another or other benefits direct payment to the value employee but is payable to a bona fide third party. Subject to Australian taxation law, the packaged portion of salary will reduce the replaced salary being substituted and due subject to appropriate PAYG taxation deductions by the amount of that packaged portion. Neither the employer nor the employee may exercise their right to continue to receive their applicable award salary, in addition to the practitioneramount packaged. (2ii) A practitioner mayThe terms and conditions of a remuneration package offered to an employee shall not, when viewed objectively, be less favourable than the entitlements otherwise available under the award and shall be subject to the following provisions. a) Any allowance, penalty rates, 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 but for the remuneration packaging agreement. b) Superannuation Guarantee Contributions will be calculated with reference to the salary the employee would have been entitled to receive but for the remuneration packaging agreement. c) All award conditions, other than the salary and those expressly provided for within this agreement shall continue to apply. d) Pay increases granted to employees in accordance with the employer, enter into a salary Award shall also apply to employees subject to remuneration packaging arrangementarrangements. (3iii) Employees will obtain 100% of the benefit of Salary Packaging less any directly associated administrative costs. 7.2 Further, a) A copy of the "Odyssey House Remuneration Packaging Agreement" shall be made available to the employee. b) The employer shall ensure that the structure of any packaging complies with taxation and other relevant laws. c) The employee shall be entitled to inspect details of the payments made under the terms of this agreement. d) Where at the end of the Fringe Benefit Tax year the full amount allocated to a specific benefit has not unreasonably withhold been utilised, it will be paid as salary, which will be subject to appropriate taxation requirements. e) A remuneration package may be changed or terminated at any time, by agreement to salary packaging on request by either party in writing. f) Either party may unilaterally withdraw from a practitionerremuneration packaging agreement by providing two (2) weeks written notice to the other party. A lesser period of notice or no notice may be provided in circumstances identified in subclause 7.2(g). (4g) The employer shall not require may terminated a practitioner remuneration packaging agreement, at any time, should the employer cease to enter into a salary attract exemption from the payment of Fringe Benefit Tax or should amendments to legislation be made that are detrimental to, or increase the costs of remuneration packaging arrangement, provided that this clause will not impinge on any additional employer provided benefitsarrangements. (5h) A Where a remuneration packaging agreement is terminated the employee’s salary packaging arrangement shall be formulated and operate on the basis that, on balance, there shall be no material disadvantage will revert to the practitioner concerned, and shall be cost neutral in relation applicable Award classification rate the employee would have been entitled to receive but for the total employment cost to the employerremuneration packaging agreement. (6) A salary packaging arrangement must comply with relevant taxation laws and the employer shall not be liable for additional tax, penalties or other costs payable or which may become payable by the practitioner. (7i) In the event that the employee ceases to be employed by the employer this Agreement will cease to apply as at the date of any increase termination. Benefits not paid on or additional payments before the date of termination shall be treated as salary and the appropriate tax or penalties associated with deducted. j) Employee’s accepting the employment offer to salary package do so voluntarily. Employees are advised to seek independent financial advice and counselling to apprise them of the practitioner, or the provision of employer benefits under the salary packaging agreement, such tax, penalties and any other costs shall be borne by the practitioner. (8) A practitioner may elect to cancel any salary packaging arrangement by giving a minimum of four weeks notice. (9) The employer may elect to cancel any salary packaging arrangement by giving a minimum of four weeks notice if the employer incurs a liability to pay fringe benefits tax or any other tax in respect of the non-cash benefits provided, provided that the employer cannot retrospectively cancel any salary packaging arrangement. (10) Notwithstanding subclauses (8) and (9) of this clause, the employer and the Practitioner may agree to forgo the notice period. (11) The cancellation implications of salary packaging will not cancel or otherwise effect the operation of this Agreementon their individual personal financial situations. (12k) For The employee is to provide the purposes of this provision, any penalty rate, loading or other salary related allowances which would ordinarily be calculated on the basis employer with written notice of the salary rates expressed in Schedule 1 Full Time Annual Base Salary Rates shall continue to be so calculated despite an election to participate in any acceptance of salary packaging arrangement. (13) For prior to the purposes of this provision, statutory 9% employer superannuation contributions shall be made on commencement the basis of pre-packaging salary rates. To avoid doubt, employer contributions shall not be reduced as a result of a practitioner participating in first salary packaging pursuant to this provisionpay period. (14) The employer may at any time vary the range of benefits provided or the conditions under which benefits are provided however the employer shall not differentiate between different class of practitioners across WA Health in terms or range of benefits or the conditions under which benefits are provided. (15) If a practitioner is found to have committed misconduct in the claiming a salary packaging benefit the employer is entitled to prospectively cease to provide some or all salary packing benefits either indefinitely or for any period determined by the employer.

Salary Packaging. ‌ (1) For the purposes of this Agreement, salary packaging shall mean an arrangement whereby the wage or salary benefit arising under a contract of employment is reduced, with another or other benefits to the value of the replaced salary being substituted and due to the practitioneremployee. (2) A practitioner An employee may, by agreement with the employerEmployer, enter into a salary packaging arrangement. (3) The employer Employer shall not unreasonably withhold agreement to salary packaging on request from a practitioneran employee. (4) The employer Employer shall not require a practitioner an employee to enter into a salary packaging arrangement, provided that this clause will not impinge on any additional employer Employer provided benefits. (5) A Where an employee enters into a salary packaging arrangement they shall be required to enter into a separate written agreement with the Employer that sets out the terms and conditions of such salary packaging arrangement provided that the terms of such agreement shall comply with the terms of this clause. (6) Such agreement shall be formulated and operate on the basis that, on balance, there shall be no material disadvantage to of the practitioner employee concerned, and shall be cost neutral in relation to the total employment cost to the employerEmployer. (67) A The salary packaging arrangement must comply with relevant taxation laws and the employer Employer shall not be liable for additional tax, penalties or other costs payable or which may become payable by the practitioneremployee. (7) 8) In the event of any increase or additional payments of tax or penalties associated with the employment of the practitioneremployee, or the provision of employer Employer benefits under the salary packaging agreement, such tax, penalties and any other costs shall be borne by the practitioneremployee. (8) A practitioner 9) An employee may elect to cancel any salary packaging arrangement by giving a minimum of four weeks notice. (910) The employer Employer may elect to cancel any salary packaging arrangement by giving a minimum of four weeks notice if the employer Employer incurs a liability to pay fringe benefits tax or any other tax in respect of the non-cash benefits provided, provided that the employer Employer cannot retrospectively cancel any salary packaging arrangement. (1011) Notwithstanding subclauses (8) 9) and (910) of this clause, clause the employer Employer and the Practitioner employee may agree to forgo the notice period. (1112) The cancellation of salary packaging will not cancel or otherwise effect the operation of this Agreement. (1213) For the purposes of this provision, any penalty rate, loading or other salary wage related allowances which would ordinarily be calculated on the basis of the salary rates expressed in Schedule 1 Full Time Annual Base Salary Rates Clause 14 – Salaries and Classifications of this Agreement shall continue to be so calculated despite an election to participate in any salary packaging arrangement. (1314) For the purposes of this provision, statutory 9% employer superannuation Employer contributions to the Government Employees Superannuation Board administered West State Superannuation Scheme shall be made on the basis of pre-packaging salary rates. To avoid doubt, employer Employer contributions shall not be reduced as a result of a practitioner an employee participating in salary packaging pursuant to this provision. (14) The employer may at any time vary the range of benefits provided or the conditions under which benefits are provided however the employer shall not differentiate between different class of practitioners across WA Health in terms or range of benefits or the conditions under which benefits are provided. (15) If a practitioner is found to have committed misconduct in the claiming a salary packaging benefit the employer is entitled to prospectively cease to provide some or all salary packing benefits either indefinitely or for any period determined by the employer.

Salary Packaging. (1) 21.1 For the purposes of this Agreement, salary packaging shall will mean an arrangement whereby the wage or salary benefit arising under a contract of employment is reduced, with another or other benefits to the value of the replaced salary being substituted and due to the practitioneremployee. (2) A practitioner 21.2 An employee may, by agreement with the employerEmployer, enter into a salary packaging arrangement. (3) 21.3 The employer shall Employer will not unreasonably withhold agreement to salary packaging on request from a practitioneran employee. (4) 21.4 The employer shall Employer will not require a practitioner an employee to enter into a salary packaging arrangement, provided that this clause will not impinge on any additional employer Employer provided benefits. (5) 21.5 A salary packaging arrangement shall will be formulated and operate on the basis that, on balance, there shall will be no material disadvantage to of the practitioner employee concerned, and shall will be cost neutral in relation to the total employment cost to the employerEmployer. (6) 21.6 A salary packaging arrangement must comply with relevant taxation laws and the employer shall Employer will not be liable for additional tax, penalties or other costs payable or which may become payable by the practitioneremployee. (7) 21.7 In the event of any increase or additional payments of tax or penalties associated with the employment of the practitioneremployee, or the provision of employer Employer benefits under the salary packaging agreement, such tax, penalties and any other costs shall will be borne by the practitioneremployee. (8) A practitioner 21.8 An employee may elect to cancel any salary packaging arrangement by giving a minimum of four weeks 4 weeks’ notice. (9) 21.9 The employer Employer may elect to cancel any salary packaging arrangement by giving a minimum of four weeks 4 weeks’ notice if the employer incurs a liability to pay fringe benefits tax or any other tax in respect of the non-cash benefits provided, provided that the employer Employer cannot retrospectively cancel any salary packaging arrangement. (10) 21.10 Notwithstanding subclauses (8) 21.8 and (9) of this clause21.9, the employer and the Practitioner employee may agree to forgo the notice period. (11) 21.11 The cancellation of salary packaging will not cancel or otherwise effect the operation of this Agreement. (12) 21.12 For the purposes of this provision, any penalty rate, loading or other salary related allowances which would ordinarily be calculated on the basis of the salary rates expressed in Schedule 1 Full Time Annual Base Salary Rates shall Clause 19 - Classification Wage Rates, will continue to be so calculated despite an election to participate in any salary packaging arrangement. (13) 21.13 For the purposes of this provision, statutory 9% employer Employer contributions to a complying superannuation contributions shall fund will be made on the basis of pre-packaging salary rates. To avoid doubt, employer Employer contributions shall will not be reduced as a result of a practitioner an employee participating in salary packaging pursuant to this provision. (14) 21.14 The employer Employer may at any time vary the range of benefits provided or the conditions under which benefits are provided however the employer shall Employer will not differentiate between different class classes of practitioners employees across WA Health the Employers in terms or range of benefits or the conditions under which benefits are provided.provided.‌ (15) 21.15 If a practitioner an employee is found to have committed misconduct in the claiming a salary packaging benefit benefit, without limiting any other action the employer Employer may take in respect of the misconduct, the Employer is entitled to prospectively cease to provide some or all salary packing benefits either indefinitely or for any period determined by the employerEmployer.

Salary Packaging. (1a) For The parties to this Agreement agree that the purposes employee’s rate of this Agreement, salary packaging shall mean an arrangement whereby pay may be packaged in accordance with the wage or salary benefit arising under a contract of employment is reduced, with another or other benefits to the value of the replaced salary being substituted and due to the practitioneremployer's Salary Packaging Program. (2b) A practitioner mayThe employer agrees to permit all employees covered by this Agreement who elect in writing to do so, by agreement with to convert a maximum of 50% of their annual ordinary time salary to packaged benefits, but may not exceed $17,000 per annum in grossed up benefits or other amounts allowed for under the employer, enter into a salary packaging arrangementrelevant legislation. (3c) The employer shall not unreasonably withhold agreement Employer agrees that the terms and conditions of such a package must be subject to the following provisions, overtime and shift penalties must be calculated on the salary level which would have applied to the employee in the absence of the employee being able to participate in salary packaging on request from a practitioner. (4) The employer shall not require a practitioner to enter into a salary packaging arrangement, provided that this clause will not impinge on any additional employer provided benefits. (5) A salary packaging arrangement shall be formulated and operate on the basis that, on balance, there shall be no material disadvantage to the practitioner concerned, and shall be cost neutral in relation to the total employment cost to the employer. (6) A salary packaging arrangement must comply with relevant taxation laws and the employer shall not be liable for additional tax, penalties or other costs payable or which may become payable by the practitioner. (7) In the event of any increase or additional payments of tax or penalties associated with the employment of the practitioner, or the provision of employer benefits under the salary packaging agreement, such tax, penalties and any other costs shall be borne by the practitioner. (8) A practitioner may elect to cancel any salary packaging arrangement by giving a minimum of four weeks notice. (9) The employer may elect to cancel any salary packaging arrangement by giving a minimum of four weeks notice if the employer incurs a liability to pay fringe benefits tax or any other tax in respect of the non-cash benefits provided, provided that the employer cannot retrospectively cancel any salary packaging arrangement. (10) Notwithstanding subclauses (8) and (9) of this clause, the employer and the Practitioner may agree to forgo the notice period. (11) The cancellation of salary packaging will not cancel or otherwise effect the operation terms of this Agreement. (12d) For Non salary packaged benefits must be paid for any period in respect of which the purposes of this provisionemployee is paid wages or the equivalent, any penalty rate, loading including but not limited to worker's annual or other leave with pay; including long service leave. (e) If during the life of a Salary Packaging Agreement between the employer and the employee, the employee becomes entitled to workers compensation payments, the employee will not receive less than the entitlements due if no salary related allowances which would ordinarily packaging arrangements had been entered into with the employer. (f) In the event that the employee ceases to be employed by the employer this Agreement will cease to apply as at the date of termination and all entitlements due on termination will be paid at the wage rate provided for in the Award/ Agreement. Any outstanding benefit still due under this Agreement upon termination will be paid as non-cash salary benefit on or before the date of termination, provided that by mutual agreement the entitlement to non-salary fringe benefits may be extended for a specified period after the date of termination. (g) Superannuation payments required to be paid to HESTA under the Superannuation Guarantee (Administration) Act 1992 as amended from time to time must be calculated on the basis Award/ Agreement rate of the salary rates expressed pay as if no Salary Packaging Agreement was in Schedule 1 Full Time Annual Base Salary Rates shall continue to be so calculated despite an election to participate in any salary packaging arrangementplace. (13h) For Annual leave loading entitlements must be calculated on the purposes Award/Agreement rate of this provisionpay as if no Salary Packaging Agreement was in place. (i) Employees who have entered into a Salary Packaging Agreement will be given the opportunity to review such agreements annually, statutory 9% employer superannuation contributions and to amend or withdraw from such an agreement; (j) Any wage increases due through the Award/Agreement shall be made on payable to employees covered by a Salary Packaging Agreement; such increase to be applied to the basis base rate of pre-packaging pay before salary rates. To avoid doubtpackaging. (k) No employee, employer contributions shall not be reduced as a result of entering into a practitioner participating Salary Packaging Agreement, shall receive less, in salary packaging pursuant to this provisionwages and benefit, than currently provided for in the relevant Award/Agreement, or provided for by any over award payment previously agreed between the employer and the employee and in place at the time of the agreement taking effect. (14l) The employer may further agrees that in the promotion and implementation of salary packaging to employees it will advise each employee in writing: (i) that there is no compulsion for any employee to participate in Salary Packaging; (ii) that all Award conditions, other than salary packaging as provided for in this Agreement, will continue to apply; (iii) of the classification level and the current base salary payable as applicable under the Award/Agreement; (iv) that the structure of any agreed package complies with taxation and other relevant laws; (v) that they should consult with a financial adviser prior to signing any Salary Packaging Agreement. To facilitate this, the employee must be provided with a copy of any proposed Agreement prior to being required to sign such an Agreement; (vi) of the right of the employee to inspect details of the payments and transactions made under the terms of this Agreement and for this purpose, where such details are maintained electronically, the employee must be provided with a printout of the relevant information; (vii) that where at any time vary the range end of benefits provided the agreed period the full amount allocated to a specific benefit has not been expended the unused amount will be carried forward to the next period; (viii) that where changes are proposed to all salary packaging arrangements, or salary packaging arrangements are to be cancelled for reasons other than legislative requirements then both the conditions under which benefits are provided however employee and the employer shall not differentiate between different class of practitioners across WA Health must give two months notice, except in terms or range of benefits or the conditions under circumstances in which benefits are provided. (15) If a practitioner is found an employee ceases to have committed misconduct in the claiming a salary packaging benefit the employer is entitled to prospectively cease to provide some or all salary packing benefits either indefinitely or for any period determined be employed by the employer. (m) That in the event that the employer ceases to attract concessional Fringe Benefit Tax treatment, all salary packaging arrangements will be terminated and individual employee's wages will revert to those specified in the Award/Agreement. (n) Prior to signing a Salary Packaging Agreement, employees shall be entitled to consult with an external representative. (o) Salary packaging for all employees shall only be entered into as provided for by this Agreement.

Salary Packaging. (1) 15.1 For the purposes of this Agreement, salary packaging shall mean an arrangement whereby the wage or salary benefit arising under a contract of employment is reduced, with another or other benefits to the value of the replaced salary being substituted and due to the practitionerHealth Worker. (2) 15.2 A practitioner Health Worker may, by agreement with the employerEmployer, enter into a salary packaging arrangement. (3) 15.3 The employer Employer shall not unreasonably withhold agreement to salary packaging on request from a practitionerHealth Worker. (4) 15.4 The employer Employer shall not require a practitioner Health Worker to enter into a salary packaging arrangement, provided that this clause will not impinge on any additional employer Employer provided benefits. (5) A 15.5 Where a Health Worker enters into a salary packaging arrangement they shall be required to enter into a separate written Agreement with the Employer that sets out the terms and conditions of such salary packaging arrangement provided that the terms of such agreement shall comply with the terms of this clause. 15.6 Such agreement shall be formulated and operate on the basis that, on balance, there shall be no material disadvantage to of the practitioner employee concerned, and shall be cost neutral in relation to the total employment cost to the employerEmployer. (6) A 15.7 The salary packaging arrangement must also comply with relevant taxation laws and the employer shall not be liable for additional tax, penalties or other costs payable or which may become be payable by the practitioneremployee. (7) 15.8 In the event of any increase or additional payments of tax or penalties associated with the employment of the practitioner, Health Worker or the provision of employer benefits under the salary packaging agreement, such tax, penalties and any other costs shall be borne by the practitioneremployee. (8) A practitioner 15.9 An employee may elect to cancel any salary packaging arrangement by giving a minimum of four weeks notice. (9) 15.10 The employer Employer may elect to cancel any salary packaging arrangement by giving a minimum of four weeks notice if the employer Employer incurs a liability to pay fringe benefits tax or any other tax in respect of the non-non cash benefits provided, provided that the employer Employer cannot retrospectively cancel any salary packaging arrangement. (10) 15.11 Notwithstanding subclauses (8) clauses 15.9 and (9) of this clause, 15.10 the employer Employer and the Practitioner Health Worker may agree to forgo the notice period.period.‌ (11) 15.12 The cancellation of salary packaging will not cancel or otherwise effect the operation of this Agreement. (12) 15.13 Clause 14 – Dispute Settlement Procedure shall be used to resolve any dispute arising from the operation of this clause. 15.14 For the purposes of this provision, any penalty rate, loading or other salary wage related allowances which would ordinarily be calculated on the basis of the salary wage rates expressed in Schedule 1 Full Time Annual Base Salary Rates Clause 24 - Wages of the Federal Agreement shall continue to be so calculated despite an election to participate participating in any salary packaging arrangement. (13) For the purposes of this provision, statutory 9% employer superannuation contributions shall be made on the basis of pre-packaging salary rates. To avoid doubt, employer contributions shall not be reduced as a result of a practitioner participating in salary packaging pursuant to this provision. (14) The employer may at any time vary the range of benefits provided or the conditions under which benefits are provided however the employer shall not differentiate between different class of practitioners across WA Health in terms or range of benefits or the conditions under which benefits are provided. (15) If a practitioner is found to have committed misconduct in the claiming a salary packaging benefit the employer is entitled to prospectively cease to provide some or all salary packing benefits either indefinitely or for any period determined by the employer.

Salary Packaging. (1) For 12.1 By agreement with an employee, the purposes current rate of pay specified in this Agreement may be salary packaged in accordance with the “Salary Packaging Agreement” detailed in Schedule 3 to this Agreement. 12.2 All Employees employed under the terms of this Agreement are eligible to apply for salary packaging as provided for under this clause, except relief, emergency or casual employees. 12.3 Notwithstanding any other provision of this Agreement, the salary packaging that would otherwise be applicable to an employee under Schedule 1 shall mean an arrangement whereby be reduced by such amount as is agreed between the wage or salary benefit arising under a contract of employment is reduced, with another or other benefits employee and the employer to the value extent necessary to provide a package for the employee comprising the reduced salary and exempt benefits (as defined in the Fringe Benefits Tax Assessment Xxx 0000 (Cth)) and/or superannuation. 12.4 At the employer’s discretion, other employer provided benefits may be added to the salary package. The amount of fringe benefits tax incurred will also be included as part of the replaced salary being substituted and due to the practitionerpackage. (2) A practitioner may, by agreement with the employer, enter into a salary packaging arrangement. (3) 12.5 The employer shall not unreasonably withhold be obliged to make any purchases where full payment is required at the time of purchase as part of a salary package. 12.6 The employee shall pay for all reasonable administration costs, including set up costs, associated with salary packaging. 12.7 For an agreement about salary packaging to be valid, it must be in the form of the document entitled “Salary Packaging Agreement” which is Schedule 3 to this Agreement. 12.8 The parties agree that in the event that the salary packaging ceases to be an advantage to an employee or an employee decides, for whatever reason, to stop participating in salary packaging, arrangements shall be made to reinstate as salary the agreed amount packaged. Any costs associated with the conversion to salary packaging on request from a practitioner. (4) The employer shall not require a practitioner to enter into a salary packaging arrangement, provided that this clause will not impinge on any additional employer provided benefits. (5) A salary packaging arrangement shall be formulated and operate on borne by the basis that, on balance, there shall be no material disadvantage to the practitioner concerned, and shall be cost neutral in relation to the total employment cost to the employer. (6) A salary packaging arrangement must comply with relevant taxation laws employee and the employer shall not be liable to make up any benefit lost as a consequence of an employee's decision to convert to salary. Where a salary package arrangement is terminated by reason of the employee ceasing to be an employee of the employer, the employer may withhold any outstanding monies owed in relation to the salary package from any remuneration payable to the employee upon the termination of the employee’s employment. 12.9 It is the intention of the employer, as far as possible, to maintain a worthwhile salary- packaging scheme for additional tax, penalties staff. If legislative or other costs payable or which may become payable by changes have the practitioner. (7) In effect of increasing the event cost of any increase or additional payments of tax or penalties associated with packaging to the employment of employer, then the practitionerstaff member participating in packaging shall pay these costs, or the provision of employer benefits under staff member can choose to cease the salary packaging agreement, such tax, penalties and any other costs shall be borne by the practitioner. (8) A practitioner may elect to cancel any salary packaging arrangement by giving a minimum of four weeks notice. (9) The employer may elect to cancel any salary packaging arrangement by giving a minimum of four weeks notice if the employer incurs a liability to pay fringe benefits tax or any other tax in respect of the non-cash benefits provided, provided that the employer cannot retrospectively cancel any salary packaging arrangement. (10) Notwithstanding subclauses (8) 12.10 Provided that this sub clause is to be read in conjunction with Clause 32 Part B and (9) of this clause, the employer and the Practitioner may agree to forgo the notice period. (11) The cancellation of salary packaging will not cancel or otherwise effect the operation clause 46 Part C of this Agreement. (12) For the purposes of this provision, any penalty rate, loading or other salary related allowances which would ordinarily be calculated on the basis of the salary rates expressed in Schedule 1 Full Time Annual Base Salary Rates shall continue to be so calculated despite an election to participate in any 12.11 The employer recommends that staff considering salary packaging arrangement. (13) For the purposes of this provision, statutory 9% should seek independent financial advice. The employer superannuation contributions shall be made on the basis of pre-packaging salary rates. To avoid doubt, employer contributions shall not be reduced as a result responsible in any way for the cost or outcome of a practitioner participating in salary packaging pursuant to this provisionany such advice. (14) The employer may at any time vary the range 12.12 In respect of benefits provided or the conditions under which benefits are provided however the employer shall not differentiate between different class of practitioners across WA Health in terms or range of benefits or the conditions under which benefits are provided. (15) If a practitioner is found to have committed misconduct in the claiming an employee who enters into a salary packaging benefit agreement, the employer is entitled salary rate that would otherwise be applicable to prospectively cease the employee under Schedule 1 of this Agreement shall be used to provide some or all calculate entitlements in respect of: 12.13 While an employee who has entered into a salary packing benefits either indefinitely or for any period determined by the employer.packaging agreement (See Schedule

Salary Packaging. (1) ‌ 9.1 For the purposes of this Agreement, salary packaging shall will mean an arrangement whereby where the wage salary or salary benefit arising under a contract of employment is reduced, with another or other benefits to the value of the replaced salary being substituted and due to the practitionerEmployee. (2) A practitioner 9.2 An Employee may, by agreement with the employerEmployer, enter into a salary packaging arrangement. (3) 9.3 The employer shall Employer will not unreasonably withhold agreement to salary packaging on request from a practitioneran Employee. (4) 9.4 The employer shall Employer will not require a practitioner an Employee to enter into a salary packaging arrangement, provided that this clause will not impinge on any additional employer Employer provided benefits. (5) 9.5 A salary packaging arrangement shall will be formulated and operate on the basis that, on balance, there shall will be no material disadvantage to the practitioner Employee concerned, and shall will be cost neutral in relation to the total employment cost to the employerEmployer. (6) 9.6 A salary packaging arrangement must comply with relevant taxation laws and the employer shall Employer will not be liable for additional tax, penalties or other costs payable or which may become payable by the practitionerEmployee. (7) 9.7 In the event of any increase or additional payments of tax or penalties associated with the employment of the practitionerEmployee, or the provision of employer Employer benefits under the salary packaging agreement, such tax, penalties and any other costs shall will be borne by the practitionerEmployee. (8) A practitioner 9.8 An Employee may elect to cancel any salary packaging arrangement by giving a minimum of four weeks (4) weeks’ notice. (9) 9.9 The employer Employer may elect to cancel any salary packaging arrangement by giving a minimum of four weeks (4) weeks’ notice if the employer Employer incurs a liability to pay fringe benefits tax or any other tax in respect of the non-cash benefits provided, provided that the employer Employer cannot retrospectively cancel any salary packaging arrangement. (10) 9.10 Notwithstanding subclauses (8) 9.8 and (9) of this clause9.9, the employer Employer and the Practitioner Employee may agree to forgo the notice period. (11) 9.11 The cancellation of salary packaging will not cancel or otherwise effect the operation of this Agreement. (12) 9.12 For the purposes of this provision, any penalty rate, loading or other salary related allowances which would ordinarily be calculated on the basis of the salary rates expressed in Schedule 1 Full Time Annual Base Salary Rates shall 2 - Salaries will continue to be so calculated despite an election to participate in any salary packaging arrangement. (13) 9.13 For the purposes of this provision, statutory 9% employer Employer contributions to a complying superannuation contributions shall fund will be made on the basis of pre-packaging salary rates. To avoid doubt, employer Employer contributions shall will not be reduced as a result of a practitioner an Employee participating in salary packaging pursuant to this provision. (14) 9.14 The employer Employer may at any time vary the range of benefits provided or the conditions under which benefits are provided however the employer shall Employer will not differentiate between different class of practitioners Employees across the WA Health health system in terms or range of benefits or the conditions under which benefits are provided. (15) 9.15 If a practitioner an Employee is found to have committed misconduct in the claiming of a salary packaging benefit benefit, without limiting any other action the employer Employer may take in respect of the misconduct, the Employer is entitled to prospectively cease to provide some or all salary packing packaging benefits either indefinitely or for any period determined by the employerEmployer.

Salary Packaging. (1) 29.1 For the purposes of this Agreement, salary packaging shall will mean an arrangement whereby the wage or salary benefit arising under a contract of employment is reduced, with another or other benefits to the value of the replaced salary being substituted and due to the practitioneremployee. (2) A practitioner 29.2 An employee may, by agreement with the employerEmployer, enter into a salary packaging arrangement. (3) 29.3 The employer shall Employer will not unreasonably withhold agreement to salary packaging on request from a practitioneran employee. (4) 29.4 The employer shall Employer will not require a practitioner an employee to enter into a salary packaging arrangement, provided that this clause will not impinge on any additional employer provided benefits. (5) 29.5 A salary packaging arrangement shall will be formulated and operate on the basis that, on balance, there shall will be no material disadvantage to of the practitioner employee concerned, and shall will be cost neutral in relation to the total employment cost to the employerEmployer. (6) 29.6 A salary packaging arrangement must comply with relevant taxation laws and the employer shall Employer will not be liable for additional tax, penalties or other costs payable or which may become payable by the practitioneremployee. (7) 29.7 In the event of any increase or additional payments of tax or penalties associated with the employment of the practitioneremployee, or the provision of employer benefits under the salary packaging agreement, such tax, penalties and any other costs shall will be borne by the practitioneremployee. (8) A practitioner 29.8 An employee may elect to cancel any salary packaging arrangement by giving a minimum of four weeks weeks’ notice. (9) 29.9 The employer Employer may elect to cancel any salary packaging arrangement by giving a minimum of four weeks weeks’ notice if the employer Employer incurs a liability to pay fringe benefits tax or any other tax in respect of the non-cash benefits provided, provided that the employer Employer cannot retrospectively cancel any salary packaging arrangement. (10) 29.10 Notwithstanding subclauses (8) 29.8 and (9) of this clause29.9, the employer Employer and the Practitioner employee may agree to forgo the notice period. (11) 29.11 The cancellation of salary packaging will not cancel or otherwise effect the operation of this Agreement. (12) 29.12 For the purposes of this provision, any penalty rate, loading or other salary related allowances which would ordinarily be calculated on the basis of the salary rates expressed in Schedule 1 Full Time Annual Base Salary Rates shall Clause 24 – Classification Structure and Wages, will continue to be so calculated despite an election to participate in any salary packaging arrangement. (13) 29.13 For the purposes of this provision, statutory 9% employer Employer contributions to a complying superannuation contributions shall fund will be made on the basis of pre-packaging salary rates. To avoid doubt, employer contributions shall will not be reduced as a result of a practitioner an employee participating in salary packaging pursuant to this provision. (14) 29.14 The employer Employer may at any time vary the range of benefits provided or the conditions under which benefits are provided however the employer shall Employer will not differentiate between different class of practitioners employees across WA Health in terms or range of benefits or the conditions under which benefits are provided. (15) 29.15 If a practitioner an employee is found to have committed misconduct in the claiming of a salary packaging benefit benefit, without limiting any other action the employer Employer may take in respect of the misconduct, the Employer is entitled to prospectively cease to provide some or all salary packing packaging benefits either indefinitely or for any period determined by the employerEmployer.

Salary Packaging. (1) ‌ 8.1 For the purposes of this Agreement, salary packaging shall mean an arrangement whereby the wage salary or salary benefit arising under a contract of employment is reduced, with another or other benefits to the value of the replaced salary being substituted and due to the practitioneremployee. (2) A practitioner 8.2 An employee may, by agreement with the employer, enter into a salary packaging arrangement. (3) 8.3 The employer shall not unreasonably withhold agreement to salary packaging on request from a practitioneran employee. (4) 8.4 The employer shall not require a practitioner an employee to enter into a salary packaging arrangement, provided that this clause will not impinge on any additional employer provided benefits. (5) 8.5 A salary packaging arrangement shall be formulated and operate on the basis that, on balance, there shall be no material disadvantage to of the practitioner employee concerned, and shall be cost neutral in relation to the total employment cost to the employer. (6) 8.6 A salary packaging arrangement must comply with relevant taxation laws and the employer shall not be liable for additional tax, penalties or other costs payable or which may become payable by the practitioneremployee. (7) 8.7 In the event of any increase or additional payments of tax or penalties associated with the employment of the practitioneremployee, or the provision of employer benefits under the salary packaging agreement, such tax, penalties and any other costs shall be borne by the practitioneremployee. (8) A practitioner 8.8 An employee may elect to cancel any salary packaging arrangement by giving a minimum of four weeks weeks’ notice. (9) 8.9 The employer may elect to cancel any salary packaging arrangement by giving a minimum of four weeks weeks’ notice if the employer incurs a liability to pay fringe benefits tax or any other tax in respect of the non-cash benefits provided, provided that the employer cannot retrospectively cancel any salary packaging arrangement. (10) 8.10 Notwithstanding subclauses (8) 8.8 and (9) 8.9 of this clause, the employer and the Practitioner employee may agree to forgo the notice period. (11) 8.11 The cancellation of salary packaging will not cancel or otherwise effect the operation of this Agreement. (12) 8.12 For the purposes of this provision, any penalty rate, loading or other salary related allowances which would ordinarily be calculated on the basis of the salary rates expressed in Schedule 1 Full Time Annual Base Salary Rates 2 - Salaries, shall continue to be so calculated despite an election to participate in any salary packaging arrangement. (13) 8.13 For the purposes of this provision, statutory 9% employer contributions to a complying superannuation contributions shall fund will be made on the basis of pre-packaging salary rates. To avoid doubt, employer contributions shall will not be reduced as a result of a practitioner an employee participating in salary packaging pursuant to this provision. (14) 8.14 The employer may at any time vary the range of benefits provided or the conditions under which benefits are provided provided, however the employer shall not differentiate between different class of practitioners employees across WA Health in terms or range of benefits or the conditions under which benefits are provided. (15) 8.15 If a practitioner an employee is found to have committed misconduct in the claiming of a salary packaging benefit benefit, without limiting any other action the employer may take in respect of the misconduct, the Employer is entitled to prospectively cease to provide some or all salary packing benefits either indefinitely or for any period determined by the employer.

Salary Packaging. ‌ (1) For the purposes of this Agreement, salary packaging shall will mean an arrangement whereby the wage or salary benefit arising under a contract of employment is reduced, with another or other benefits to the value of the replaced salary being substituted and due to the practitioneremployee. (2) A practitioner An employee may, by agreement with the employerEmployer, enter into a salary packaging arrangement. (3) The employer shall Employer will not unreasonably withhold agreement to salary packaging on request from a practitioneran employee. (4) The employer shall Employer will not require a practitioner an employee to enter into a salary packaging arrangement, provided that this clause will not impinge on any additional employer Employer provided benefits. (5) A salary packaging arrangement shall will be formulated and operate on the basis that, on balance, there shall will be no material disadvantage to of the practitioner employee concerned, and shall will be cost neutral in relation to the total employment cost to the employerEmployer. (6) A salary packaging arrangement must comply with relevant taxation laws and the employer shall Employer will not be liable for additional tax, penalties or other costs payable or which may become payable by the practitioneremployee. (7) In the event of any increase or additional payments of tax or penalties associated with the employment of the practitioneremployee, or the provision of employer Employer benefits under the salary packaging agreement, such tax, penalties and any other costs shall will be borne by the practitioneremployee. (8) A practitioner An employee may elect to cancel any salary packaging arrangement by giving a minimum of four weeks weeks’ notice. (9) The employer Employer may elect to cancel any salary packaging arrangement by giving a minimum of four weeks weeks’ notice if the employer Employer incurs a liability to pay fringe benefits tax or any other tax in respect of the non-cash benefits provided, provided that the employer Employer cannot retrospectively cancel any salary packaging arrangement. (10) Notwithstanding subclauses (8) and (9) of this clause, the employer Employer and the Practitioner employee may agree to forgo the notice period. (11) The cancellation of salary packaging will not cancel or otherwise effect the operation of this Agreement. (12) For the purposes of this provision, any penalty rate, loading or other salary related allowances which would ordinarily be calculated on the basis of the salary rates expressed in Schedule 1 Full Time Annual Base Salary Rates shall clause 17 – Salaries and Classifications, will continue to be so calculated despite an election to participate in any salary packaging arrangement. (13) For the purposes of this provision, statutory 9% employer Employer contributions to a complying superannuation contributions shall fund will be made on the basis of pre-packaging salary rates. To avoid doubt, employer Employer contributions shall will not be reduced as a result of a practitioner an employee participating in salary packaging pursuant to this provision. (14) The employer Employer may at any time vary the range of benefits provided or the conditions under which benefits are provided however the employer shall Employer will not differentiate between different class of practitioners employees across WA Health in terms or range of benefits or the conditions under which benefits are provided. (15) If a practitioner an employee is found to have committed misconduct in the claiming of a salary packaging benefit benefit, without limiting any other action the employer Employer may take in respect of the misconduct, the Employer is entitled to prospectively cease to provide some or all salary packing packaging benefits either indefinitely or for any period determined by the employerEmployer.

Salary Packaging. (1) 8.1 For the purposes of this Agreement, salary packaging shall mean an arrangement whereby the wage salary or salary benefit arising under a contract of employment is reduced, with another or other benefits to the value of the replaced salary being substituted and due to the practitioneremployee. (2) A practitioner 8.2 An employee may, by agreement with the employer, enter into a salary packaging arrangement. (3) 8.3 The employer shall not unreasonably withhold agreement to salary packaging on request from a practitioneran employee. (4) 8.4 The employer shall not require a practitioner an employee to enter into a salary packaging arrangement, provided that this clause will not impinge on any additional employer provided benefits. (5) 8.5 A salary packaging arrangement shall be formulated and operate on the basis that, on balance, there shall be no material disadvantage to of the practitioner employee concerned, and shall be cost neutral in relation to the total employment cost to the employer. (6) 8.6 A salary packaging arrangement must comply with relevant taxation laws and the employer shall not be liable for additional tax, penalties or other costs payable or which may become payable by the practitioneremployee. (7) 8.7 In the event of any increase or additional payments of tax or penalties associated with the employment of the practitioneremployee, or the provision of employer benefits under the salary packaging agreement, such tax, penalties and any other costs shall be borne by the practitioneremployee. (8) A practitioner 8.8 An employee may elect to cancel any salary packaging arrangement by giving a minimum of four weeks weeks’ notice. (9) 8.9 The employer may elect to cancel any salary packaging arrangement by giving a minimum of four weeks weeks’ notice if the employer incurs a liability to pay fringe benefits tax or any other tax in respect of the non-cash benefits provided, provided that the employer cannot retrospectively cancel any salary packaging arrangement. (10) 8.10 Notwithstanding subclauses (8) 8.8 and (9) 8.9 of this clause, the employer and the Practitioner employee may agree to forgo the notice period. (11) 8.11 The cancellation of salary packaging will not cancel or otherwise effect the operation of this Agreement. (12) 8.12 For the purposes of this provision, any penalty rate, loading or other salary related allowances which would ordinarily be calculated on the basis of the salary rates expressed in Schedule 1 Full Time Annual Base Salary Rates 2 - Salaries, shall continue to be so calculated despite an election to participate in any salary packaging arrangement. (13) 8.13 For the purposes of this provision, statutory 9% employer contributions to a complying superannuation contributions shall fund will be made on the basis of pre-packaging salary rates. To avoid doubt, employer contributions shall will not be reduced as a result of a practitioner an employee participating in salary packaging pursuant to this provision. (14) 8.14 The employer Employer may at any time vary the range of benefits provided or the conditions under which benefits are provided however the employer Employer shall not differentiate between different class of practitioners Employees across WA Health in terms or range of benefits or the conditions under which benefits are provided. (15) 8.15 If a practitioner an Employee is found to have committed misconduct in the claiming a salary packaging benefit the employer Employer is entitled to prospectively cease to provide some or all salary packing benefits either indefinitely or for any period determined by the employerEmployer.

Salary Packaging. (1) 16.1 For the purposes of this Agreement, salary packaging shall will mean an arrangement whereby the wage or salary benefit arising under a contract of employment is reduced, with another or other benefits to the value of the replaced salary being substituted and due to the practitioneremployee. (2) A practitioner 16.2 An employee may, by agreement with the employer, enter into a salary packaging arrangement. (3) 16.3 The employer shall will not unreasonably withhold agreement to salary packaging on request from a practitioneran employee. (4) 16.4 The employer shall will not require a practitioner an employee to enter into a salary packaging arrangement, provided that this clause will not impinge on any additional employer provided benefits. (5) 16.5 A salary packaging arrangement shall will be formulated and operate on the basis that, on balance, there shall will be no material disadvantage to of the practitioner employee concerned, and shall will be cost neutral in relation to the total employment cost to the employer. (6) 16.6 A salary packaging arrangement must comply with relevant taxation laws and the employer shall will not be liable for additional tax, penalties or other costs payable or which may become payable by the practitioneremployee. (7) 16.7 In the event of any increase or additional payments of tax or penalties associated with the employment of the practitioneremployee, or the provision of employer benefits under the salary packaging agreement, such tax, penalties and any other costs shall will be borne by the practitioneremployee. (8) A practitioner 16.8 An employee may elect to cancel any salary packaging arrangement by giving a minimum of four 4 weeks notice. (9) 16.9 The employer may elect to cancel any salary packaging arrangement by giving a minimum of four 4 weeks notice if the employer incurs a liability to pay fringe benefits tax or any other tax in respect of the non-cash benefits provided, provided that the employer cannot retrospectively cancel any salary packaging arrangement. (10) 16.10 Notwithstanding subclauses (8) 16.8 and (9) of this clause16.9, the employer and the Practitioner employee may agree to forgo the notice period. (11) 16.11 The cancellation of salary packaging will not cancel or otherwise effect the operation of this Agreement. (12) 16.12 For the purposes of this provision, any penalty rate, loading or other salary related allowances which would ordinarily be calculated on the basis of the salary rates expressed in Schedule 1 Full Time Annual Base Salary Rates shall A – Salaries, will continue to be so calculated despite an election to participate in any salary packaging arrangement. (13) 16.13 For the purposes of this provision, statutory 9% employer superannuation contributions shall to the Government Employees Superannuation Board administered West State Superannuation Scheme will be made on the basis of pre-packaging salary rates. To avoid doubt, employer contributions shall will not be reduced as a result of a practitioner an employee participating in salary packaging pursuant to this provision.provision.‌ (14) 16.14 The employer may at any time vary the range of benefits provided or the conditions under which benefits are provided however the employer shall will not differentiate between different class of practitioners employees across WA Health in terms or range of benefits or the conditions under which benefits are provided. (15) 16.15 If a practitioner an employee is found to have committed misconduct in the claiming of a salary packaging benefit the employer is entitled to prospectively cease to provide some or all salary packing benefits either indefinitely or for any period determined by the employer.

Salary Packaging. Salary packaging is available to employees. The features and details of any system are as follows: • comply with Australian Taxation Legislation • it will be operated on a cost neutral basis to the organisation. Notwithstanding the above annual salary rates, where agreed between the employer and an employee, an employer may introduce remuneration packaging in respect of salary (1including any negotiated salary allowable) For and the purposes terms and conditions of such a package shall not, when viewed objectively, be less favourable than the entitlements otherwise available under this agreement and shall be subject to the following provisions: • Any system introduced will be introduced on a cost neutral basis to the organisation; • The employer shall ensure that the structure of any agreed package complies with taxation or other relevant laws; • The employer shall advise the employee, in writing, that all conditions of this AgreementAgreement shall continue to apply; • The agreement, salary packaging the terms and conditions of which shall mean an arrangement whereby be in writing and signed by both the wage or salary benefit arising under a contract employer and employee, shall detail the components of employment is reducedthe total remuneration package for the purpose of this agreement; • A copy of this Remuneration Package agreement shall be given to the employee, and the employee shall be given adequate opportunity to consult with another their nominated representative; • The configuration of the remuneration package shall remain in force for the period agreed between the employee and the employer; and should there be any changes in taxation legislation or other benefits relevant laws the Remuneration Package agreements will be reviewed and renegotiated to comply with any legislative changes. Employer superannuation contributions will be on the full package. An employee may enter into a written agreement with the employer to salary sacrifice for superannuation. Such salary sacrifice contributions are in addition to the value employer contribution of 9%. Where at the end of the replaced salary being substituted and due agreed period the full amount allocated to the practitioner. (2) A practitioner maya specified benefit has not been utilised, by agreement with the employer, enter into a salary packaging arrangement. (3) The employer shall not unreasonably withhold agreement to salary packaging on request from a practitioner. (4) The employer shall not require a practitioner to enter into a salary packaging arrangement, provided that this clause will not impinge on any additional employer provided benefits. (5) A salary packaging arrangement shall be formulated and operate on the basis that, on balance, there shall be no material disadvantage to the practitioner concerned, and shall be cost neutral in relation to the total employment cost to the employer. (6) A salary packaging arrangement must comply with relevant taxation laws and the employer shall not be liable for additional tax, penalties or other costs payable or which may become payable by the practitioner. (7) In the event of any increase or additional payments of tax or penalties associated with the employment of the practitioner, or the provision of employer benefits under the salary packaging agreement, such tax, penalties and any other costs shall be borne by the practitioner. (8) A practitioner may elect to cancel any salary packaging arrangement by giving a minimum of four weeks notice. (9) The employer may elect to cancel any salary packaging arrangement by giving a minimum of four weeks notice if the employer incurs a liability to pay fringe benefits tax or any other tax in respect of the non-cash benefits provided, provided that the employer cannot retrospectively cancel any salary packaging arrangement. (10) Notwithstanding subclauses (8) and (9) of this clause, between the employer and the Practitioner may agree to forgo the notice period. (11) The cancellation of salary packaging will not cancel or otherwise effect the operation of this Agreement. (12) For the purposes of this provisionemployee, any penalty rate, loading unused amount may be carried forward to the next period or other paid as salary related allowances which would ordinarily will be calculated on the basis subject to usual taxation requirements. Notwithstanding any of the salary rates expressed in Schedule 1 Full Time Annual Base Salary Rates shall continue to be so calculated despite an election to participate in above arrangements, the employee may cancel any salary packaging arrangement. (13) For arrangements, by giving one month's notice of cancellation or the purposes of this provision, statutory 9% employer superannuation contributions shall be made on the basis of pre-packaging salary rates. To avoid doubt, employer contributions shall not be reduced as a result of a practitioner participating in salary packaging pursuant to this provision. (14) The employer may at any time vary give the range employee three month's notice of benefits provided or the conditions under which benefits are provided however the employer shall not differentiate between different class of practitioners across WA Health in terms or range of benefits or the conditions under which benefits are providedtermination. (15) If a practitioner is found to have committed misconduct in the claiming a salary packaging benefit the employer is entitled to prospectively cease to provide some or all salary packing benefits either indefinitely or for any period determined by the employer.

Salary Packaging. (1) For 18.1 Where agreed between the purposes of this AgreementEmployer and a Full-time or Part-time Employee, the Employer may offer salary packaging shall mean an arrangement whereby the wage or salary benefit arising under a contract of employment is reduced, with another or other benefits to the value in respect of the replaced salary being substituted and due to Employees annual remuneration including allowances. Neither the practitioner. (2) A practitioner may, by agreement with Employer nor the employer, enter into a salary packaging arrangement. (3) The employer shall not unreasonably withhold agreement to salary packaging on request from a practitioner. (4) The employer shall not require a practitioner Employee may be compelled to enter into a salary packaging arrangement, provided that this clause will not impinge on any additional employer provided benefitsagreement. (5) A salary 18.2 Salary packaging arrangement shall be formulated and operate on mean that the basis that, on balance, there shall be no material disadvantage Employee will have part of their annual remuneration including allowances packaged into a fringe benefit which does not constitute a direct payment to the practitioner concernedEmployee but is payable to a bona fide third party. 18.3 The terms and conditions of such a package shall not, when viewed objectively, be less favourable than the entitlements otherwise available under this Agreement and shall be cost neutral in relation subject to the total employment cost following provisions: (a) the Employer shall ensure that the structure of any agreed remuneration package complies with taxation and other relevant legislation; (b) where there is an agreement to salary package, the agreement shall be in writing and made available to the employer.Employee; (6c) A the Employee shall have access to details of the payments and transactions made on their behalf. Where such details are maintained electronically, the Employee shall be provided with a printout of the relevant information, or if maintained manually, on request; (d) the Employer has the right to vary or withdraw from a salary packaging arrangement must comply with relevant taxation laws and the employer shall not be liable for additional tax, penalties or other costs payable or which may become payable by the practitioner. (7) In agreement and/or withdraw from offering salary packaging in the event of any increase or additional payments changes to the operation of tax or penalties associated with the employment of the practitionerlegislation that are detrimental to, or increase the provision costs of, salary packaging arrangements; (e) prior to entering into any salary packaging agreements, the Employee will be given the opportunity by the Employer to seek independent advice in respect of employer benefits under salary package arrangements; (f) in the event that the Employer withdraws from a salary packaging agreement, the individual Employee’s salary will revert to whichever is the higher of: (i) the ordinary time rate of pay that applied to the Employee prior to the commencement of the salary packaging agreement, such tax, penalties and any other costs shall be borne by the practitioner.; or (8) A practitioner may elect to cancel any salary packaging arrangement by giving a minimum of four weeks notice. (9ii) The employer may elect to cancel any salary packaging arrangement by giving a minimum of four weeks notice if the employer incurs a liability to pay fringe benefits tax or any other tax applicable rate specified in respect of the non-cash benefits provided, provided that the employer cannot retrospectively cancel any salary packaging arrangement. (10) Notwithstanding subclauses (8) and (9) of this clause, the employer and the Practitioner may agree to forgo the notice period. (11) The cancellation of salary packaging will not cancel or otherwise effect the operation Schedule 1 of this Agreement. (12g) For notwithstanding any of the purposes above arrangements, the Employer or Employee may cancel any salary packaging agreements by the giving of this provision, any penalty rate, loading or one month’s notice of cancellation to the other salary related allowances which would ordinarily party. 18.4 Superannuation Guarantee Contributions will be calculated on with reference to the basis of annual remuneration including allowances the salary rates expressed in Schedule 1 Full Time Annual Base Salary Rates shall continue Employee would have been entitled to be so calculated despite an election to participate in any receive but for the salary packaging arrangement. (13) For the purposes of this provision18.5 Any payment including any allowances, statutory 9% employer superannuation contributions penalty rates, overtime, payment for unused leave entitlements shall be made on calculated by reference to the basis of pre-packaging salary rates. To avoid doubt, employer contributions shall not be reduced as a result of a practitioner participating in annual remuneration including allowances which would have applied to the Employee but for the salary packaging pursuant to this provisionarrangement and payable during employment or on termination of employment or on death. (14) The employer may at any time vary 18.6 unless there is agreement between the range of benefits provided or Employer and the conditions under which benefits are provided however Employee to the employer shall not differentiate between different class of practitioners across WA Health in terms or range of benefits or the conditions under which benefits are provided. (15) If a practitioner is found to have committed misconduct in the claiming a contrary, all salary packaging benefit the employer is entitled to prospectively arrangements shall cease to provide some or all salary packing benefits either indefinitely or for during any period determined by the employerof leave without pay, including periods of unpaid sick leave.

Salary Packaging. (1) For the purposes of this Agreement, salary packaging shall mean an arrangement whereby the wage or salary benefit arising under a contract of employment is reduced, with another or other benefits to the value of the replaced salary being substituted and due to the practitioner. (2) A practitioner 11.1. An Employee may, by agreement with the employerEmployer, enter into a salary packaging arrangementarrangement in accordance with the Parliament’s salary packaging guidelines or any similar salary packaging arrangement offered by the Employer. 11.2. Salary packaging is an arrangement whereby the entitlements under the General Agreement, contributing toward the Total Employment Cost (3as defined in subclause 11.4 of this clause) of an Employee, can be reduced by and substituted with another or other benefits. 11.3. For the purpose of this clause, Total Employment Cost (TEC) is defined as the cost of salary and other benefits aggregated to a total figure or TEC, less the cost of Compulsory Employers’ Superannuation Guarantee contributions. 11.4. The employer shall not unreasonably withhold agreement to TEC for the purposes of salary packaging on request from a practitioneris calculated by adding: The base salary; Other cash allowances; eg annual leave loading; Non-cash benefits; eg superannuation, motor vehicles etc; Any Fringe Benefit Tax liabilities currently paid; and Any variable components; eg performance based incentives (where they exist). (4) The employer shall not require a practitioner to enter 11.5. Where an Employee enters into a salary packaging arrangement, provided they will be required to enter into a separate written agreement with the Employer that this clause will not impinge on any additional employer provided benefitssets out the terms and conditions of the arrangement. (5) A 11.6. Notwithstanding any salary packaging arrangement, the salary rate as specified in clause 9, Salaries and Wages, of the General Agreement is the basis for calculating salary related entitlements specified in the General Agreement and the Award. 11.7. The salary packaging arrangement shall be formulated and operate on the basis that, on balance, there shall be no material disadvantage to the practitioner concerned, and shall must be cost neutral in relation to the total employment cost to the employerEmployer. (6) A 11.8. The salary packaging arrangement must also comply with relevant taxation laws and the employer shall Employer will not be liable for additional tax, penalties or other costs payable or which may become payable by the practitionerEmployee. (7) 11.9. In the event of any increase or additional payments of tax or penalties associated with the employment of the practitioner, Employee or the provision of employer Employee benefits under the salary packaging agreement, such tax, penalties and any other costs shall be borne by the practitionerEmployee. (8) A practitioner 11.10. In the event of significant increases in Fringe Benefit Tax liability or administrative costs relating to arrangements under this clause, the Employee may elect to vary or cancel any salary packaging arrangement by giving a minimum of four weeks notice. (9) The employer may elect to cancel any salary packaging arrangement by giving a minimum of four weeks notice if the employer incurs a liability to pay fringe benefits tax or any other tax in respect of the non-cash benefits provided, provided that the employer cannot retrospectively cancel any salary packaging arrangement. (10) Notwithstanding subclauses (8) and (9) of this clause, the employer and the Practitioner may agree to forgo the notice period. (11) 11.11. The cancellation of salary packaging will not cancel or otherwise effect affect the operation of this the General Agreement. (12) For the purposes of this provision, any penalty rate, loading or other salary related allowances which would ordinarily be calculated on the basis of the salary rates expressed in Schedule 1 Full Time Annual Base Salary Rates 11.12. The Employer shall continue not unreasonably withhold agreement to be so calculated despite an election to participate in any salary packaging arrangementon request from an Employee. (13) For the purposes of this provision, statutory 9% employer superannuation contributions shall be made on the basis of pre-packaging salary rates. To avoid doubt, employer contributions shall not be reduced as a result of a practitioner participating in salary packaging pursuant to this provision. (14) The employer may at any time vary the range of benefits provided or the conditions under which benefits are provided however the employer shall not differentiate between different class of practitioners across WA Health in terms or range of benefits or the conditions under which benefits are provided. (15) If a practitioner is found to have committed misconduct in the claiming a salary packaging benefit the employer is entitled to prospectively cease to provide some or all salary packing benefits either indefinitely or for any period determined by the employer.

Salary Packaging. (1) For the purposes of this Agreement21.1 An Employee may elect, salary packaging shall mean an arrangement whereby the wage or salary benefit arising under a contract of employment is reducedand Freedom may agree, with another or other benefits to the value of the replaced salary being substituted and due to the practitioner. (2) A practitioner may, by agreement with the employer, enter into a salary packaging arrangementarrangement under this clause through which the Employee has part of their fortnightly wages packaged into a fringe benefit which does not constitute a direct payment to the Employee and instead is payable to a bona fide third party. (3) The employer shall 21.2 An Employee must not unreasonably withhold agreement be compelled to enter into a salary packaging on arrangement and Freedom may reject a request from to enter into a practitionersalary packaging arrangement at its absolute discretion. 21.3 A salary packaging arrangement between an Employee and Freedom must be recorded in writing and must include an estimate of the Employee’s gross and net fortnightly wages after the arrangement starts (4) The employer shall not require a practitioner to excluding any penalty rates, loadings or allowances which may be payable), and details of any other payment that may be affected by the arrangement. A copy must be kept in the Employee’s personal file. 21.4 If an Employee and Freedom enter into a salary packaging arrangement, provided that this clause the Employee’s fortnightly wages will be reduced by the costs incurred by Freedom in managing the arrangement, including but not impinge on any additional employer provided benefitslimited to: (a) Fringe Benefits Tax; (b) bank fees and charges; and (c) the costs of the fringe benefit itself. This amount may change from time to time in accordance with variances in the relevant costs incurred by Freedom. (5) 21.5 A salary packaging arrangement shall between an Employee and Freedom will: (a) continue to apply during any period of paid leave; and (b) be formulated and operate on the basis thatautomatically suspended during a period of unpaid leave. 21.6 Despite a salary packaging arrangement, on balanceany payment to which an Employee is entitled under this Agreement, there shall including termination payments, will be no material disadvantage calculated by reference to the practitioner concernedOrdinary Hourly Rate, and shall be cost neutral in relation to the total employment cost to the employerunless this clause specifically provides otherwise. (6) A 21.7 An Employee or Freedom may terminate a salary packaging arrangement must comply with relevant taxation laws and entered into under this clause for any reason by providing four weeks’ written notice. If a salary packaging arrangement entered into under this clause is terminated, following the employer shall not be liable for additional tax, penalties or other costs payable or which may become payable by the practitioner. (7) In the event termination of any increase or additional payments of tax or penalties associated with the employment of the practitioner, or the provision of employer benefits under the salary packaging agreement, such tax, penalties and any other costs shall be borne by the practitioner. (8) A practitioner may elect to cancel any salary packaging arrangement by giving a minimum of four weeks notice. (9) The employer may elect to cancel any salary packaging arrangement by giving a minimum of four weeks notice if the employer incurs a liability to pay fringe benefits tax or any other tax in respect of the non-cash benefits provided, provided that the employer cannot retrospectively cancel any salary packaging arrangement. (10) Notwithstanding subclauses (8) and (9) of this clause, the employer and Employee will be paid the Practitioner may agree to forgo the notice periodOrdinary Hourly Rate. (11) The cancellation of salary packaging will not cancel or otherwise effect the operation of this Agreement. (12) For the purposes of this provision, any penalty rate, loading or other salary related allowances which would ordinarily be calculated on the basis of the salary rates expressed in Schedule 1 Full Time Annual Base Salary Rates shall continue to be so calculated despite an election to participate in any salary packaging arrangement. (13) For the purposes of this provision, statutory 9% employer superannuation contributions shall be made on the basis of pre-packaging salary rates. To avoid doubt, employer contributions shall not be reduced as a result of a practitioner participating in salary packaging pursuant to this provision. (14) The employer may at any time vary the range of benefits provided or the conditions under which benefits are provided however the employer shall not differentiate between different class of practitioners across WA Health in terms or range of benefits or the conditions under which benefits are provided. (15) If a practitioner is found to have committed misconduct in the claiming a salary packaging benefit the employer is entitled to prospectively cease to provide some or all salary packing benefits either indefinitely or for any period determined by the employer.

Salary Packaging. (1a) For the purposes Employees’ rates of pay specified in Schedule 1 of this Agreement, Agreement may be packaged in accordance with the Employer's salary packaging shall mean an arrangement whereby program and in accordance with the wage or relevant legislation, and – (i) the Employer is required to offer salary benefit arising under a contract of employment is reduced, with another or other benefits packaging to all Employees by no later than six (6) months after the value certification of the replaced agreement; (ii) Employees may elect, in writing, to convert a component of their annual ordinary time salary being substituted and due to the practitionerpackaged benefits. (2b) A practitioner may, by agreement with the employer, enter into a salary packaging arrangement. (3) The employer shall not unreasonably withhold agreement to salary packaging on request from a practitioner. (4) The employer shall not require a practitioner In respect of Employees who have elected to enter into a salary packaging arrangement, provided that this clause will any overtime and shift loadings must be calculated on the salary level which would have applied if the Employee was not impinge on any additional employer provided benefitsin the salary packaging scheme. (5c) A Non salary-packaged benefits must be paid for any period in respect of which the Employee is paid salary, including but not limited to absence on worker's compensation, annual or other leave with pay, including long service leave. (d) If an Employee on a salary packaging arrangement shall be formulated and operate goes on workers compensation the basis that, on balance, there shall be no material disadvantage to Employee will receive not less than the practitioner concerned, and shall be cost neutral entitlements which would have applied if the Employee was not in relation to the total employment cost to the employersalary packaging scheme. (6e) A If an Employee who has entered into a salary packaging arrangement must comply ceases employment with relevant taxation laws and the employer shall not Employer the salary packaging arrangement will cease on the date the employment ceases and: (i) all entitlements due to the Employee on termination will be liable for additional tax, penalties paid at the Employee’s Base Rate of Pay; (ii) any outstanding fringe benefits tax or other costs payable or which may become payable salary packaging benefit held by the practitionerEmployer, or the Employer’s salary packaging agent, on behalf of the Employee, due to the Employee will be paid less any necessary taxation deduction. (7f) In If an Employee has entered into a salary packaging arrangement superannuation payments required under the event Superannuation Guarantee (Administration) Act 1992, as amended, must be calculated at the Employee’s Ordinary Time Earnings. (g) If an Employee has entered into a salary packaging arrangement annual leave loading entitlements must be calculated at the Employee’s Base Rate of any increase Pay (h) Employees who have entered into a salary packaging agreements will be given the opportunity to review such agreements annually, and to amend or additional payments of tax or penalties associated with the employment withdraw from such agreements. (i) The Employer will advise each Employee in writing: (i) that an Employee’s participation in salary packaging is optional and entirely voluntary; (ii) of the practitioner, or Employee’s classification level and Base Rate of Pay; (iii) that the provision of employer benefits under the Employee is encouraged to consult with a financial adviser before signing a salary packaging agreement, such tax, penalties and any other costs shall be borne by the practitioner.; (8) A practitioner may iv) that the Employee must be provided with a copy of any proposed salary packaging arrangement before deciding whether or not to elect to cancel enter into it; (v) of the right of the Employee to inspect details of the payments and transactions made under the terms of any salary packaging arrangement by giving and where such details are maintained electronically the Employee must be provided with a minimum print-out of four weeks notice.the relevant information; (9vi) The employer may elect that where at the end of the agreed period the full amount allocated to cancel any a specific benefit has not been expended the unused amount will not be carried forward to the next period; (vii) that where changes are proposed to all salary packaging arrangement by giving a minimum of four weeks notice if the employer incurs a liability to pay fringe benefits tax arrangements, or any other tax in respect of the non-cash benefits provided, provided that the employer cannot retrospectively cancel any salary packaging arrangement.arrangements are to be cancelled by the Employer for reasons other than legislative requirements then the Employer must give two (2) months’ notice; (10viii) Notwithstanding subclauses (8) and (9) that in the event the Employer ceases to attract exemption from payment of this clauseFringe Benefits Tax, the employer and the Practitioner may agree to forgo the notice period. (11) The cancellation of all salary packaging arrangements will not cancel or otherwise effect the operation be terminated and Employees’ wages will revert to their respective Base Rate of Pay as specified in this Agreement. (12ix) For the purposes of this provision, any penalty rate, loading or that all Agreement conditions other than salary related allowances which would ordinarily be calculated on the basis of the salary rates expressed in Schedule 1 Full Time Annual Base Salary Rates shall packaging will continue to be so calculated despite an election to participate in any salary packaging arrangementapply. (13j) For the purposes of this provision, statutory 9% employer superannuation contributions Salary packaging arrangements shall be made on the basis of pre-packaging salary rates. To avoid doubt, employer contributions shall not be reduced as a result of a practitioner participating entered into only in salary packaging pursuant to accordance with this provisionClause. (14k) The employer By agreement with the Employer an Employee may at any time vary sacrifice an amount of salary, which would otherwise be payable in accordance with Schedule 1 of this Agreement, and have that sacrificed amount contributed to a complying superannuation fund of the range of benefits provided or the conditions under which benefits are provided however the employer shall not differentiate between different class of practitioners across WA Health in terms or range of benefits or the conditions under which benefits are providedEmployee’s choice. (15l) If a practitioner is found Where applicable the provisions of this clause shall apply to have committed misconduct in the claiming a salary sacrifice arrangements. (m) Salary increases under this Agreement shall be payable to Employees covered by salary packaging benefit the employer is entitled arrangements and such increases are to prospectively cease be applied to provide some or all salary packing benefits either indefinitely or for any period determined by the employerEmployees’ Base Rate of Pay.

Salary Packaging. (1) For the purposes of this Agreement, salary This clause only applies to full time and part time permanent Employees. Salary packaging shall mean is an arrangement whereby the wage or salary benefit arising entitlements and benefits under a contract this Agreement, contributing toward the Total Employment Cost (TEC) (as defined in clause 21.3) of employment is reducedan Employee, can be reduced by and substituted with another or other benefits to benefits. The TEC for salary packaging purposes is calculated by adding the value of following entitlements and benefits: a) the replaced salary being substituted and due to the practitioner.base salary; (2b) A practitioner may, by agreement with the employer, enter other cash allowances; c) non cash benefits; d) any Fringe Benefit Tax liabilities currently paid; and e) any variable components. Where an Employee enters into a salary packaging arrangement. (3) The employer shall not unreasonably withhold agreement to salary packaging on request from a practitioner. (4) The employer shall not require a practitioner arrangement the Employee will be required to enter into a separate written agreement with the Employer setting out the terms and conditions of the salary packaging arrangement. Notwithstanding any salary packaging arrangement, provided that the salary rate as specified in this clause will not impinge Agreement, is the basis for calculating salary related entitlements specified in the Agreement. Compulsory Employer Superannuation Guarantee contributions are to be calculated in accordance with applicable Federal and State legislation. Compulsory Employer contributions made to superannuation schemes established under the State Superannuation Act 2000 are calculated on any additional employer provided benefits. the gross (5pre-packaged) A salary amount regardless of whether an Employee participates in a salary packaging arrangement shall with their Employer. The parties agree that salary packaging may be formulated and operate on the basis that, on balance, there shall be no material disadvantage to the practitioner concerned, and shall be available for Employees provided that any arrangement entered into is cost neutral in relation to the total employment cost to of the employer. (6) A Employee incurred by the Employer and is compliant with Government policy. The salary packaging arrangement must comply with relevant taxation laws and the employer shall Employer will not be liable for additional tax, penalties or other costs payable or which may become payable by the practitioner. (7) Employee. In the event of any increase or additional payments of tax or penalties associated with the employment of the practitioner, Employee or the provision of employer Employee benefits under the salary packaging agreement, such as tax, penalties and any other costs shall be borne by the practitioner. (8) A practitioner Employee. In the event of significant increase in Fringe Benefit Tax Liability, penalties or administrative costs arising from arrangements made under this clause, the Employer or the Employee may elect to vary or cancel any salary packaging arrangement by giving a minimum of four weeks notice. (9) The employer may elect to cancel any salary packaging arrangement by giving a minimum of four weeks notice if the employer incurs a liability to pay fringe benefits tax or any other tax in respect of the non-cash benefits provided, provided that the employer cannot retrospectively cancel any salary packaging arrangement. (10) Notwithstanding subclauses (8) and (9) of this clause, the employer and the Practitioner may agree to forgo the notice period. (11) The cancellation of salary packaging will not cancel or otherwise effect the operation of this Agreement. (12) For the purposes of this provision, any penalty rate, loading or other salary related allowances which would ordinarily be calculated on the basis of the salary rates expressed in Schedule 1 Full Time Annual Base Salary Rates shall continue to be so calculated despite an election to participate in any salary packaging arrangement. (13) For the purposes of this provision, statutory 9% employer superannuation contributions shall be made on the basis of pre-packaging salary rates. To avoid doubt, employer contributions shall not be reduced as a result of a practitioner participating in salary packaging pursuant to this provision. (14) The employer may at any time vary the range of benefits provided or the conditions under which benefits are provided however the employer shall not differentiate between different class of practitioners across WA Health in terms or range of benefits or the conditions under which benefits are provided. (15) If a practitioner is found to have committed misconduct in the claiming a salary packaging benefit the employer is entitled to prospectively cease to provide some or all salary packing benefits either indefinitely or for any period determined by the employer.

Salary Packaging. (1) ‌ 21.1 For the purposes of this Agreement, salary packaging shall will mean an arrangement whereby the wage or salary benefit arising under a contract of employment is reduced, with another or other benefits to the value of the replaced salary being substituted and due to the practitioneremployee. (2) A practitioner 21.2 An employee may, by agreement with the employerEmployer, enter into a salary packaging arrangement. (3) 21.3 The employer shall Employer will not unreasonably withhold agreement to salary packaging on request from a practitioneran employee. (4) 21.4 The employer shall Employer will not require a practitioner an employee to enter into a salary packaging arrangement, provided that this clause will not impinge on any additional employer Employer provided benefits. (5) 21.5 A salary packaging arrangement shall will be formulated and operate on the basis that, on balance, there shall will be no material disadvantage to of the practitioner employee concerned, and shall will be cost neutral in relation to the total employment cost to the employerEmployer. (6) 21.6 A salary packaging arrangement must comply with relevant taxation laws and the employer shall Employer will not be liable for additional tax, penalties or other costs payable or which may become payable by the practitioneremployee. (7) 21.7 In the event of any increase or additional payments of tax or penalties associated with the employment of the practitioneremployee, or the provision of employer Employer benefits under the salary packaging agreement, such tax, penalties and any other costs shall will be borne by the practitioneremployee. (8) A practitioner 21.8 An employee may elect to cancel any salary packaging arrangement by giving a minimum of four weeks weeks’ notice. (9) 21.9 The employer Employer may elect to cancel any salary packaging arrangement by giving a minimum of four weeks weeks’ notice if the employer Employer incurs a liability to pay fringe benefits tax or any other tax in respect of the non-cash benefits provided, provided that the employer Employer cannot retrospectively cancel any salary packaging arrangement. (10) 21.10 Notwithstanding subclauses (8) 21.8 and (9) of this clause21.9, the employer Employer and the Practitioner employee may agree to forgo the notice period. (11) 21.11 The cancellation of salary packaging will not cancel or otherwise effect the operation of this Agreement. (12) 21.12 For the purposes of this provision, any penalty rate, loading or other salary related allowances which would ordinarily be calculated on the basis of the salary rates expressed in Schedule 1 Full Time Annual Base Salary Rates shall Clause 19 - Classification Wage Rates, will continue to be so calculated despite an election to participate in any salary packaging arrangement. (13) 21.13 For the purposes of this provision, statutory 9% employer Employer contributions to a complying superannuation contributions shall fund will be made on the basis of pre-packaging salary rates. To avoid doubt, employer Employer contributions shall will not be reduced as a result of a practitioner an employee participating in salary packaging pursuant to this provision. (14) 21.14 The employer Employer may at any time vary the range of benefits provided or the conditions under which benefits are provided however the employer shall Employer will not differentiate between different class classes of practitioners employees across WA Health the Employers in terms or range of benefits or the conditions under which benefits are provided. (15) 21.15 If a practitioner an employee is found to have committed misconduct in the claiming a salary packaging benefit benefit, without limiting any other action the employer Employer may take in respect of the misconduct, the Employer is entitled to prospectively cease to provide some or all salary packing benefits either indefinitely or for any period determined by the employerEmployer.

Salary Packaging. (1i) For By agreement with their employer, employees may elect to package part or all of their salary in accordance with this clause, to obtain a range of benefits as set out in the purposes NSW Health Services Salary Packaging Policy and Procedure Manual, as amended from time to time. Such election must be made prior to the commencement of the period of service to which the earnings relate. Where an employee also elects to salary sacrifice to superannuation under this Agreement, the combined amount of salary packaging/sacrificing may be up to 100 per cent of salary. Any salary packaging above the fringe benefit exemption cap will attract fringe benefits tax as described in paragraph (iv) below. (ii) Where an employee elects to package an amount of salary: (a) Subject to Australian taxation law, the packaged amount of salary will reduce the salary subject to PAYE taxation deductions by that packaged amount. (b) Any allowance, penalty rate, overtime payment, payment for unused leave entitlements, weekly workers’ compensation, or other payment other than any payment for leave taken in service, to which an employee is entitled under this Agreement or statute which is expressed to be determined by reference to an employee’s salary, shall be calculated by reference to the salary which would have applied to the employee under the this agreement in the absence of any salary packaging or salary sacrificing made under this Agreement. (c) ‘Salary’ for the purpose of this clause, for superannuation purposes, and for the calculation of agreement entitlements, shall mean an arrangement whereby the wage or Agreement salary as specified in this agreement, and which shall include ‘approved employment benefits’ which refer to fringe benefit arising savings, administration costs, and the value of packaged benefits. (iii) Any pre-tax and post-tax payroll deductions must be taken into account prior to determining the amount of available salary to be packaged. Such payroll deductions may include but are not limited to superannuation payments, HECS payments, child support payments, judgement debtor/ garnishee orders, union fees, and private health fund membership fees. (iv) The salary packaging scheme utilises a fringe benefit taxation exemption status conferred on public hospitals and area health services, which provides for a fringe benefit tax exemption cap of $17,000 per annum. The maximum amount of fringe benefits-free tax savings that can be achieved under a contract the scheme is where the value of employment benefits when grossed-up, equal the fringe benefits exemption cap of $17,000. Where the grossed-up value exceeds the cap, the employer is reducedliable to pay fringe benefits tax on the amount in excess of $17,000, with another or other benefits but will pass this cost on to the employee. The employer’s share of savings, the combined administration cost, and the value of the replaced salary being substituted and due to the practitionerpackage benefits, are deducted from pre-tax dollars. (2v) A practitioner may, by agreement with The parties agree that the employer, enter into a salary packaging arrangementapplication of the fringe benefits tax exemption status conferred on public hospitals and area health services is subject to prevailing Australian taxation laws. (3vi) The employer shall not unreasonably withhold agreement If an employee wishes to withdraw from the salary packaging on request from a practitionerscheme, the employee may only do so in accordance with the required period of notice as set out in the Salary Packaging Policy and Procedure Manual. (4vii) The employer shall not require a practitioner Where an employee ceases to enter into a salary packaging arrangementpackage, provided that this clause arrangements will not impinge on any additional employer provided benefits. (5) A salary packaging arrangement shall be formulated and operate on made to convert the basis thatagreed package amount to salary. Any costs associated with the conversion will be borne by the employee, on balance, there shall be no material disadvantage to the practitioner concerned, and shall be cost neutral in relation to the total employment cost to the employer. (6) A salary packaging arrangement must comply with relevant taxation laws and the employer shall not be liable for additional tax, penalties or other costs payable or which may become payable by to make up any salary lost as a consequence of the practitioneremployee’s decision to convert to salary. (7viii) In Employees accepting the event of any increase or additional payments of tax or penalties associated with the employment offer to salary package do so voluntarily. Employees are advised to seek independent financial advice and counselling to apprise them of the practitioner, or the provision implications of employer benefits under the salary packaging agreement, such tax, penalties and any other costs shall be borne by the practitioneron their individual personal financial situations. (8) A practitioner may elect to cancel any salary packaging arrangement by giving a minimum of four weeks notice. (9ix) The employer may elect to cancel any salary packaging arrangement by giving a minimum of four weeks notice if the employer incurs a liability to pay fringe benefits tax or any other tax in respect of the non-cash benefits provided, provided that the employer cannot retrospectively cancel any salary packaging arrangement. (10) Notwithstanding subclauses (8) and (9) of this clause, the employer and the Practitioner may agree to forgo employee shall comply with the notice period. (11) The cancellation of salary packaging will not cancel or otherwise effect the operation of this Agreement. (12) For the purposes of this provision, any penalty rate, loading or other salary related allowances which would ordinarily be calculated on the basis of the salary rates expressed in Schedule 1 Full Time Annual Base Salary Rates shall continue to be so calculated despite an election to participate in any salary packaging arrangement. (13) For the purposes of this provision, statutory 9% employer superannuation contributions shall be made on the basis of pre-packaging salary rates. To avoid doubt, employer contributions shall not be reduced as a result of a practitioner participating in salary packaging pursuant to this provision. (14) The employer may at any time vary the range of benefits provided or the conditions under which benefits are provided however the employer shall not differentiate between different class of practitioners across WA Health in terms or range of benefits or the conditions under which benefits are provided. (15) If a practitioner is found to have committed misconduct procedures set out in the claiming a salary packaging benefit the employer is entitled NSW Health Services Salary Packaging Policy and Procedure Manual as amended from time to prospectively cease to provide some or all salary packing benefits either indefinitely or for any period determined by the employertime.

Salary Packaging. (1) For the purposes of this Agreement, salary packaging shall will mean an arrangement whereby the wage or salary benefit arising under a contract of employment is reduced, with another or other benefits to the value of the replaced salary being substituted and due to the practitioner. (2) A practitioner may, by agreement with the employerEmployer, enter into a salary packaging arrangement. (3) The employer shall Employer will not unreasonably withhold agreement to salary packaging on request from a practitioner. (4) The employer shall Employer will not require a practitioner to enter into a salary packaging arrangement, provided that this clause will not impinge on any additional employer Employer provided benefits. (5) A salary packaging arrangement shall will be formulated and operate on the basis that, on balance, there shall will be no material disadvantage to the practitioner concerned, and shall will be cost neutral in relation to the total employment cost to the employerEmployer. (6) A salary packaging arrangement must comply with relevant taxation laws and the employer shall Employer will not be liable for additional tax, penalties or other costs payable or which may become payable by the practitioner. (7) In the event of any increase or additional payments of tax or penalties associated with the employment of the practitioner, or the provision of employer Employer benefits under the salary packaging agreement, such tax, penalties and any other costs shall will be borne by the practitioner. (8) A practitioner may elect to cancel any salary packaging arrangement by giving a minimum of four weeks weeks’ notice. (9) The employer Employer may elect to cancel any salary packaging arrangement by giving a minimum of four weeks weeks’ notice if the employer Employer incurs a liability to pay fringe benefits tax or any other tax in respect of the non-cash benefits provided, provided that the employer Employer cannot retrospectively cancel any salary packaging arrangement. (10) Notwithstanding subclauses (8) and (9) of this clause, the employer Employer and the Practitioner may agree to forgo the notice period. (11) The cancellation of salary packaging will not cancel or otherwise effect the operation of this Agreement. (12) For the purposes of this provision, any penalty rate, loading or other salary related allowances which would ordinarily be calculated on the basis of the salary rates expressed in Schedule 1 Full Time Annual Base - Table 3 -Senior Practitioners - Arrangement B Salary Rates shall will continue to be so calculated despite an election to participate in any salary packaging arrangement. (13) For the purposes of this provision, statutory 9% employer Employer contributions to a complying superannuation contributions shall fund will be made on the basis of pre-packaging salary rates. To avoid doubt, employer Employer contributions shall will not be reduced as a result of a practitioner participating in salary packaging pursuant to this provision. (14) The employer Employer may at any time vary the range of benefits provided or the conditions under which benefits are provided however the employer shall Employer will not differentiate between different class of practitioners across WA Health in terms or range of benefits or the conditions under which benefits are provided. (15) If a practitioner is found to have committed misconduct in the claiming a salary packaging benefit benefit, without limiting any other action the employer Employer may take in respect of the misconduct, the Employer is entitled to prospectively cease to provide some or all salary packing packaging benefits either indefinitely or for any period determined by the employerEmployer.

Salary Packaging. (1a) For the purposes of this Agreement, salary packaging shall mean an arrangement whereby the wage or salary benefit arising under a contract of employment is reduced, with another or other benefits to the value of the replaced salary being substituted and due to the practitioner. (2) A practitioner An employee may, by agreement with the employerEmployer, enter into a salary packaging arrangementarrangement in accordance with the WA Police Flexible Remuneration Packaging Agreement or any similar salary packaging arrangements offered by the Employer. (3b) The employer shall not unreasonably withhold agreement to salary Salary packaging on request from a practitioneris an arrangement whereby the entitlements under this Agreement, contributing toward the Total Employment Cost (as defined) of an employee, can be reduced by and substituted with another, or other benefits. (4c) For the purpose of this clause, Total Employment Cost (TEC) is defined as the cost of salary and other benefits aggregated to a total figure or TEC, less the cost of Compulsory Employer Superannuation Guarantee contributions. The TEC for the purposes of salary packaging, is calculated by adding: (i) The employer shall not require a practitioner to enter base salary; (ii) Other cash allowances, eg annual leave loading, commuted shift allowances, commuted overtime allowance; (iii) Non cash benefits, eg superannuation, motor vehicles etc; (iv) Any Fringe Benefit Tax liabilities currently paid; and (v) Any variable components, eg performance based incentives (where they exist). (d) Where an employee enters into a salary packaging arrangement, provided the employee will be required to enter into a separate written agreement with the Employer that this clause will not impinge on any additional employer provided benefitssets out the terms and conditions of the arrangement. (5e) A The salary packaging arrangement shall be formulated and operate on the basis that, on balance, there shall be no material disadvantage to the practitioner concerned, and shall must be cost neutral in relation to the total employment cost to the employerEmployer. (6f) A The salary packaging arrangement must comply with relevant taxation laws and the employer shall Employer will not be liable for additional tax, penalties or other costs payable or which may become payable by the practitioneremployee. (7g) In the event of any increase or additional payments of tax or penalties associated with the employment of the practitioner, employee under the salary packaging agreement or the provision of employer Employer benefits under the salary packaging agreement, such tax, penalties and any other costs shall be borne by the practitioneremployee. (8) A practitioner may elect h) In the event of significant increases in Fringe Benefit Tax liability or administrative costs relating to cancel any salary packaging arrangement by giving a minimum of four weeks notice. (9) The employer may elect to cancel any salary packaging arrangement by giving a minimum of four weeks notice if the employer incurs a liability to pay fringe benefits tax arrangements under this clause or any other tax in respect of reason as agreed between the non-cash benefits providedemployee and the Employer, provided that the employer cannot retrospectively employee may vary or cancel any a salary packaging arrangement. (10i) Notwithstanding subclauses The salary of the employee prior to the application of the salary packaging arrangement will be utilised for the purposes of calculating overtime and annual leave loading. (8) j) The Employer shall not unreasonably withhold agreement to salary packaging on request from an employee. (a) For the purpose of ascertaining the rate per fortnight the total annual salary shall be multiplied by twelve and divided by three hundred and thirteen. (9b) For the purpose of ascertaining the rate per day the rate per fortnight shall be divided by ten. (c) For the purpose of ascertaining the rate per hour the annual salary prescribed in subclause (1) of this clause, the employer and the Practitioner may agree to forgo the notice period. (11) The cancellation of salary packaging will not cancel or otherwise effect the operation of this Agreement. (12) For the purposes of this provision, any penalty rate, loading or other salary related allowances which would ordinarily be calculated on the basis of the salary rates expressed in Schedule 1 Full Time Annual Base Salary Rates shall continue to be so calculated despite an election to participate in any salary packaging arrangement. (13) For the purposes of this provision, statutory 9% employer superannuation contributions clause shall be made on the basis of pre-packaging salary rates. To avoid doubtdivided by three hundred and thirteen, employer contributions shall not be reduced as a result of a practitioner participating in salary packaging pursuant to this provisionmultiplied by twelve and divided by eighty. (14) The employer may at any time vary the range of benefits provided or the conditions under which benefits are provided however the employer shall not differentiate between different class of practitioners across WA Health in terms or range of benefits or the conditions under which benefits are provided. (15) If a practitioner is found to have committed misconduct in the claiming a salary packaging benefit the employer is entitled to prospectively cease to provide some or all salary packing benefits either indefinitely or for any period determined by the employer.

Salary Packaging. ‌ (1) For the purposes of this Agreement, salary packaging shall will mean an arrangement whereby the wage or salary benefit arising under a contract of employment is reduced, with another or other benefits to the value of the replaced salary being substituted and due to the practitioneremployee. (2) A practitioner An employee may, by agreement with the employerEmployer, enter into a salary packaging arrangement. (3) The employer shall Employer will not unreasonably withhold agreement to salary packaging on request from a practitioneran employee. (4) The employer shall Employer will not require a practitioner an employee to enter into a salary packaging arrangement, provided that this clause will not impinge on any additional employer provided benefits. (5) A salary packaging arrangement shall will be formulated and operate on the basis that, on balance, there shall will be no material disadvantage to of the practitioner employee concerned, and shall will be cost neutral in relation to the total employment cost to the employerEmployer. (6) A salary packaging arrangement must comply with relevant taxation laws and the employer shall Employer will not be liable for additional tax, penalties or other costs payable or which may become payable by the practitioneremployee. (7) In the event of any increase or additional payments of tax or penalties associated with the employment of the practitioneremployee, or the provision of employer Employer benefits under the salary packaging agreement, such tax, penalties and any other costs shall will be borne by the practitioneremployee. (8) A practitioner An employee may elect to cancel any salary packaging arrangement by giving a minimum of four weeks notice. (9) The employer Employer may elect to cancel any salary packaging arrangement by giving a minimum of four weeks notice if the employer Employer incurs a liability to pay fringe benefits tax or any other tax in respect of the non-cash benefits provided, provided that the employer Employer cannot retrospectively cancel any salary packaging arrangement. (10) Notwithstanding subclauses (8) and (9) of this clause, the employer Employer and the Practitioner employee may agree to forgo the notice period. (11) The cancellation of salary packaging will not cancel or otherwise effect the operation of this Agreement. (12) For the purposes of this provision, any penalty rate, loading or other salary related allowances which would ordinarily be calculated on the basis of the salary rates expressed in Schedule 1 Full Time Annual Base Salary Rates shall Clause 16 – Salaries and Classifications, will continue to be so calculated despite an election to participate in any salary packaging arrangement. (13) For the purposes of this provision, statutory 9% employer Employer contributions to a complying superannuation contributions shall fund will be made on the basis of pre-packaging salary rates. To avoid doubt, employer contributions shall will not be reduced as a result of a practitioner an employee participating in salary packaging pursuant to this provision. (14) The employer Employer may at any time vary the range of benefits provided or the conditions under which benefits are provided however the employer shall Employer will not differentiate between different class of practitioners employees across WA Health in terms or range of benefits or the conditions under which benefits are provided. (15) If a practitioner an employee is found to have committed misconduct in the claiming of a salary packaging benefit benefit, without limiting any other action the employer Employer may take in respect of the misconduct, the Employer is entitled to prospectively cease to provide some or all salary packing packaging benefits either indefinitely or for any period determined by the employerEmployer.

Salary Packaging. (1) For the purposes of this Agreement, salary packaging shall mean an arrangement whereby the wage or salary benefit arising under a contract of employment is reduced, with another or other benefits to the value of the replaced salary being substituted and due to the practitioneremployee. (2) A practitioner An employee may, by agreement with the employerEmployer, enter into a salary packaging arrangement. (3) The employer Employer shall not unreasonably withhold agreement to salary packaging on request from a practitioneran employee. (4) The employer Employer shall not require a practitioner an employee to enter into a salary packaging arrangement, provided that this clause will not impinge on any additional employer Employer provided benefits. (5) A Where an employee enters into a salary packaging arrangement they shall be required to enter into a separate written agreement with the Employer that sets out the terms and conditions of such salary packaging arrangement provided that the terms of such agreement shall comply with the terms of this clause. (6) Such agreement shall be formulated and operate on the basis that, on balance, there shall be no material disadvantage to of the practitioner employee concerned, and shall be cost neutral in relation to the total employment cost to the employerEmployer. (67) A The salary packaging arrangement must comply with relevant taxation laws and the employer Employer shall not be liable for additional tax, penalties or other costs payable or which may become payable by the practitioneremployee. (7) 8) In the event of any increase or additional payments of tax or penalties associated with the employment of the practitioneremployee, or the provision of employer Employer benefits under the salary packaging agreement, such tax, penalties and any other costs shall be borne by the practitioneremployee. (8) A practitioner 9) An employee may elect to cancel any salary packaging arrangement by giving a minimum of four weeks notice. (910) The employer Employer may elect to cancel any salary packaging arrangement by giving a minimum of four weeks notice if the employer Employer incurs a liability to pay fringe benefits tax or any other tax in respect of the non-cash benefits provided, provided that the employer Employer cannot retrospectively cancel any salary packaging arrangement. (1011) Notwithstanding subclauses (8) 9) and (910) of this clause, the employer Employer and the Practitioner employee may agree to forgo the notice period. (1112) The cancellation of salary packaging will not cancel or otherwise effect the operation of this Agreement. (1213) Clause 40 - Dispute Resolution Procedure shall be used to resolve any dispute arising from the operation of this clause. (14) For the purposes of this provision, any penalty rate, loading or other salary wage related allowances which would ordinarily be calculated on the basis of the salary wage rates expressed in Schedule 1 Full Time Annual Base Salary Rates Clause 15 – Classification Structure & Wages shall continue to be so calculated despite an election to participate in any salary packaging arrangement. (13) For the purposes of this provision, statutory 9% employer superannuation contributions shall be made on the basis of pre-packaging salary rates. To avoid doubt, employer contributions shall not be reduced as a result of a practitioner participating in salary packaging pursuant to this provision. (14) The employer may at any time vary the range of benefits provided or the conditions under which benefits are provided however the employer shall not differentiate between different class of practitioners across WA Health in terms or range of benefits or the conditions under which benefits are provided. (15) If a practitioner is found to have committed misconduct in the claiming a salary packaging benefit the employer is entitled to prospectively cease to provide some or all salary packing benefits either indefinitely or for any period determined by the employer.arrangement.‌‌‌

Salary Packaging. (1) For the purposes of this Agreement, salary packaging shall mean The Organisation and a full-time or part-time employee may reach an arrangement whereby the wage or salary benefit arising under a contract of employment is reduced, with another or other benefits to the value of the replaced salary being substituted and due to the practitioner. (2) A practitioner may, by agreement with the employer, enter into a salary packaging arrangement. (3) The employer shall not unreasonably withhold agreement to package up to 60% the employee’s real wage to a non-salary packaging on request from a practitioner. (4) The employer shall not require a practitioner fringe benefit. Neither the Organisation nor the employee may be compelled to enter into a salary packaging arrangementagreement. Such an agreement would be implemented as follows: a) A proportion of the employee’s salary will be received by the employee as money, and a proportion will be received in the form of a fringe benefit. b) A copy of the agreement shall be made available to the employee, provided that the contents of the employee’s salary package will remain confidential to the parties. c) The Organisation shall ensure the structure of any package complies with relevant taxation laws. This includes acceptance of any Fringe Benefit Tax (‘FBT’) liability arising out of an agreed salary package. d) All award conditions other than rates of pay shall continue to apply. e) Full administrative details of salary packaging will be provided in Erin’s Place Inc. Remuneration Policy and Procedures. f) Any changes to the dollar amount of the fringe benefit, eg due to increases in rates of pay, or to increased pay as a result of carrying out higher duties, will be actioned within three pay periods following the increase. g) Expense items claimed should be principally applicable to, or the direct responsibility of the employee. The following expenses may be deemed to be a fringe benefit for the purpose of this Agreement 1) Payment of mortgage or rent; 2) Payment of rates and utilities; 3) Payment of property and life/health insurances; 4) Payment of motor vehicle costs and related expenses; 5) Personal loan repayments; 6) Payment of credit card expenses, except cash advances; and 7) Payment of other genuine expenses by agreement with the co-ordinator. h) An expense which may be claimed as a tax deduction may not be claimed as a fringe benefit. i) An employee who has entered into a salary package agreement under this clause must provide copies of relevant invoices, receipts or other proof of expenditure to the satisfaction of the Organisation in order to claim the expense as a fringe benefit. j) Each employee may only have two items per fortnight paid by Erin’s Place Inc. through salary packaging. k) A form is to be completed initially which indicates the items each employee wishes to be paid through salary packaging. Changes to the nominated items will only occur if another form is completed and submitted to the co-ordinator. l) It is intended that no employee who enters into a salary package agreement under this clause will not impinge on suffer a net detriment in their terms and conditions of employment. As such; 1) If the total value of the salary package received by the employee is less than what the employee would have been paid if the employee had been remunerated under the Award in any additional employer provided benefitsfinancial year, then the Organisation shall pay the employee an amount being the difference between the total remuneration received by the employee and what the employee would have earned under the Award in that financial year. 2) For the purpose of Clause 8(l)(1), a ‘financial year’ means from 1 July in one year and 30 June in the immediately following year. Any payment made by Erin’s Place Inc. in accordance with Clause 8(l)(1) shall be made in the first pay period on or after 1 July in each year. 3) Any outstanding Fringe Benefit at 30 June each year will be paid to the employee as ordinary wages and shall be taxed accordingly. This will be calculated in accordance with Clause 8(l)(1). 4) All other entitlements under the Award (other than paid leave entitlements), and superannuation will be calculated by reference to the rate of pay in Table One. 5) A salary packaging arrangement package agreement reached pursuant to this clause shall be formulated regarded as ordinary pay for the purpose of paid leave entitlements including but not limited to public holidays, annual leave, long service leave and operate on personal/carer’s leave. 6) Unless there is agreement between the basis that, on balance, there shall be no material disadvantage Organisation and the employee to the practitioner concernedcontrary, and all salary- packaging arrangements shall be cost neutral in relation cease during any period of leave without pay, including periods of unpaid sick leave. 7) If an employee becomes entitled to any payment(s) pursuant to the total employment cost to Workers’ Compensation Xxx 0000, Erin’s Place Inc. shall discontinue the employer. (6) A salary packaging arrangement. When the employee is no longer in receipt of workers’ compensation the salary packaging arrangement may resume. m) Providing at least one month’s notice is given, an employee may: 1) change the components of the salary package agreement under this clause; and/or 2) change the percentage of their real wage to be salary sacrificed to a maximum of 60%; or 3) elect to discontinue salary packaging arrangements, and revert to the appropriate award rate of pay. If an election is made above, then the appropriate paper work must comply be completed in accordance with relevant Clause 8(k) n) Salary packaging is only offered on the strict understanding and agreement that in the event existing taxation laws law is changed regarding FBT or personal taxation arrangements, and that change may impact on this agreement, (eg be detrimental to, or increase the costs of salary packaging arrangements),all salary packaging arrangements may at the discretion of the employer shall not be liable for additional taxterminated or renegotiated by agreement, penalties providing at least 1 month’s notice is given. 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 other costs payable or which may become payable by the practitionerappropriate award rate of pay, whichever is greater. (7o) In the event of any increase or additional payments of tax or penalties associated the employee ceases employment with the employment Organisation: a) this agreement will cease as at the date of the practitioner, or the provision termination of employer benefits under the salary packaging agreement, such tax, penalties and employment; and b) any other costs shall be borne by the practitioner. (8) A practitioner may elect to cancel any salary packaging arrangement by giving a minimum of four weeks notice. (9) The employer may elect to cancel any salary packaging arrangement by giving a minimum of four weeks notice if the employer incurs a liability to pay fringe benefits tax or any other tax in respect of the non-cash benefits provided, provided that the employer cannot retrospectively cancel any salary packaging arrangement. (10) Notwithstanding subclauses (8) and (9) of this clause, the employer and the Practitioner may agree to forgo the notice period. (11) The cancellation of salary packaging will not cancel or otherwise effect the operation of this Agreement. (12) For the purposes of this provision, any penalty rate, loading or other salary related allowances which would ordinarily be calculated on the basis of the salary rates expressed in Schedule 1 Full Time Annual Base Salary Rates shall continue to be so calculated despite an election to participate in any salary packaging arrangement. (13) For the purposes of this provision, statutory 9% employer superannuation contributions shall be made on the basis of pre-packaging salary rates. To avoid doubt, employer contributions shall not be reduced as a result of a practitioner participating in salary packaging outstanding benefit still due pursuant to this provisionagreement, shall be paid and taxed at the appropriate rate on or before the date of termination. (14) The employer may at any time vary the range of benefits provided or the conditions under which benefits are provided however the employer shall not differentiate between different class of practitioners across WA Health in terms or range of benefits or the conditions under which benefits are provided. (15) If a practitioner is found to have committed misconduct in the claiming a salary packaging benefit the employer is entitled to prospectively cease to provide some or all salary packing benefits either indefinitely or for any period determined by the employer.

Salary Packaging. (1i) For By agreement with their employer, employees may elect to package part or all of their salary in accordance with this clause, to obtain a range of benefits as set out in the purposes NSW Health Services Salary Packaging Policy and Procedure Manual, as amended from time to time. Such election must be made prior to the commencement of the period of service to which the earnings relate. Where an employee also elects to salary sacrifice to superannuation under this agreement, the combined amount of salary packaging/sacrificing may be up to 100 per cent of salary. Any salary packaging above the fringe benefit exemption cap will attract fringe benefits tax as described in paragraph (iv) below. (ii) Where an employee elects to package an amount of salary: (a) Subject to Australian taxation law, the packaged amount of salary will reduce the salary subject to PAYE taxation deductions by that packaged amount. (b) Any allowance, penalty rate, overtime payment, payment for unused leave entitlements, weekly workers’ compensation, or other payment other than any payment for leave taken in service, to which an employee is entitled under this agreement or statute which is expressed to be determined by reference to an employee’s salary, shall be calculated by reference to the salary which would have applied to the employee under this agreement in the absence of any salary packaging or salary sacrificing made under this agreement. (c) ‘Salary’ for the purpose of this Agreementclause, for superannuation purposes, and for the calculation of Agreement entitlements, shall mean the Agreement salary as specified in this Agreement , and which shall include ‘approved employment benefits’ which refer to fringe benefit savings, administration costs, and the value of packaged benefits. (iii) Any pre-tax and post-tax payroll deductions must be taken into account prior to determining the amount of available salary to be packaged. Such payroll deductions may include but are not limited to superannuation payments, HECS payments, child support payments, judgement debtor/garnishee orders, union fees, and private health fund membership fees. (iv) The salary packaging shall mean an arrangement whereby scheme utilises a fringe benefit taxation exemption status conferred on public hospitals and area health services, which provides for a fringe benefit tax exemption cap of $17,000 per annum. The maximum amount of fringe benefits-free tax savings that can be achieved under the wage or salary benefit arising under a contract scheme is where the value of employment benefits when grossed-up, equal the fringe benefits exemption cap of $17,000. Where the grossed-up value exceeds the cap, the employer is reducedliable to pay fringe benefits tax on the amount in excess of $17,000, with another or other benefits but will pass this cost on to the employee. The employer’s share of savings, the combined administration cost, and the value of the replaced salary being substituted and due to the practitionerpackage benefits, are deducted from pre-tax dollars. (2v) A practitioner may, by agreement with The parties agree that the employer, enter into a salary packaging arrangementapplication of the fringe benefits tax exemption status conferred on public hospitals and area health services is subject to prevailing Australian taxation laws. (3vi) The employer shall not unreasonably withhold agreement If an employee wishes to withdraw from the salary packaging on request from a practitionerscheme, the employee may only do so in accordance with the required period of notice as set out in the Salary Packaging Policy and Procedure Manual. (4vii) The employer shall not require a practitioner Where an employee ceases to enter into a salary packaging arrangementpackage, provided that this clause arrangements will not impinge on any additional employer provided benefits. (5) A salary packaging arrangement shall be formulated and operate on made to convert the basis thatagreed package amount to salary. Any costs associated with the conversion will be borne by the employee, on balance, there shall be no material disadvantage to the practitioner concerned, and shall be cost neutral in relation to the total employment cost to the employer. (6) A salary packaging arrangement must comply with relevant taxation laws and the employer shall not be liable for additional tax, penalties or other costs payable or which may become payable by to make up any salary lost as a consequence of the practitioneremployee’s decision to convert to salary. (7viii) In Employees accepting the event of any increase or additional payments of tax or penalties associated with the employment offer to salary package do so voluntarily. Employees are advised to seek independent financial advice and counselling to apprise them of the practitioner, or the provision implications of employer benefits under the salary packaging agreement, such tax, penalties and any other costs shall be borne by the practitioneron their individual personal financial situations. (8) A practitioner may elect to cancel any salary packaging arrangement by giving a minimum of four weeks notice. (9ix) The employer may elect to cancel any salary packaging arrangement by giving a minimum of four weeks notice if the employer incurs a liability to pay fringe benefits tax or any other tax in respect of the non-cash benefits provided, provided that the employer cannot retrospectively cancel any salary packaging arrangement. (10) Notwithstanding subclauses (8) and (9) of this clause, the employer and the Practitioner may agree to forgo employee shall comply with the notice period. (11) The cancellation of salary packaging will not cancel or otherwise effect the operation of this Agreement. (12) For the purposes of this provision, any penalty rate, loading or other salary related allowances which would ordinarily be calculated on the basis of the salary rates expressed in Schedule 1 Full Time Annual Base Salary Rates shall continue to be so calculated despite an election to participate in any salary packaging arrangement. (13) For the purposes of this provision, statutory 9% employer superannuation contributions shall be made on the basis of pre-packaging salary rates. To avoid doubt, employer contributions shall not be reduced as a result of a practitioner participating in salary packaging pursuant to this provision. (14) The employer may at any time vary the range of benefits provided or the conditions under which benefits are provided however the employer shall not differentiate between different class of practitioners across WA Health in terms or range of benefits or the conditions under which benefits are provided. (15) If a practitioner is found to have committed misconduct procedures set out in the claiming a salary packaging benefit the employer is entitled NSW Health Services Salary Packaging Policy and Procedure Manual as amended from time to prospectively cease to provide some or all salary packing benefits either indefinitely or for any period determined by the employertime.

Salary Packaging. All Full-time and Part-time Employees 5.7.1 Not withstanding the wage rates contained in Schedule B, the employer may by agreement with an employee introduce remuneration packaging in respect of that employees’ salary, subject to the following provisions: (1a) For the purposes of this Agreement, The costs associated with salary packaging shall mean an arrangement whereby will be shared and reflect the wage or salary proportionate financial benefit arising under a contract of employment is reduced, with another or other benefits to between the value of the replaced salary being substituted employer and due to the practitioneremployee. (2b) A practitioner may, by The employee will enter into an agreement with the employer, enter into a salary packaging arrangement.service provider and will obtain independent advice to ensure that any agreed package complies with taxation or other relevant laws; (3c) The employer total salary package for those employees who have elected to take part in Salary Sacrifice Arrangements shall not unreasonably withhold agreement to comprise a cash salary packaging on request from a practitioner.component, SGC superannuation, leave loading, all other applicable allowances and an agreed optional range or benefits. Such benefits shall be financed by way of salary sacrifice; as outlined in the salary sacrifice agreement; (4d) The employer shall not require a practitioner to enter into a salary packaging arrangement, provided that this clause will not impinge on any additional employer provided benefits. (5) A terms of the salary packaging arrangement shall be formulated committed to writing and operate on signed by the basis that, on balance, there salary packaging service provider and the employee. A copy of the signed agreement shall be no material disadvantage kept by the service provider and the employee; (e) It is intended that once agreed, the selection of benefits would remain fixed for a minimum period of 12 months, however the selection of benefit payments may be altered at any time but may incur additional costs to the practitioner concerned, and shall be cost neutral in relation to the total employment cost to the employer.employee; (6) A salary packaging arrangement must comply with relevant taxation laws and the employer shall not be liable for additional tax, penalties or other costs payable or which may become payable by the practitioner. (7f) In the event of any increase or additional payments of tax or penalties associated with that the employment full amount of the practitioneragreed benefits allocated to the employee is not utilised at the end of each FBT year (1 April to 31 March) such balance will be paid in cash to the employee and shall be treated as salary and shall be subject to PAYG taxation; (g) An employee who has a credit balance in their salary packaging account on cessation of employment may elect to utilise that credit to pay for an expense already incurred or receive the balance of the credit in cash, or provided that the provision cash payment shall be treated as salary and shall be subject to PAYG taxation; (h) The parties to this agreement strongly recommend that employees seek independent advice on any financial implications before entering into salary packaging arrangements. Notwithstanding the above provisions of employer benefits under this clause, salary-packaging arrangements may be cancelled by either party as per the terms and conditions of the salary packaging agreement, such tax, penalties and any other costs shall be borne by 5.7.2 The parties agree to review the practitioner. (8) A practitioner may elect to cancel any salary packaging arrangement by giving a minimum of four weeks notice. (9) The employer may elect to cancel any salary packaging arrangement by giving a minimum of four weeks notice if the employer incurs a liability to pay fringe benefits tax or any other tax in respect of the non-cash benefits provided, provided that the employer cannot retrospectively cancel any salary packaging arrangement. (10) Notwithstanding subclauses (8) and (9) provisions of this clause, clause in the employer and the Practitioner may agree event of significant change to forgo the notice period. (11) The cancellation of salary packaging will not cancel or otherwise effect the operation of this Agreement. (12) For the purposes of this provision, any penalty rate, loading or other salary related allowances which would ordinarily be calculated on the basis of the salary rates expressed in Schedule 1 Full Time Annual Base Salary Rates shall continue to be so calculated despite an election to participate in any salary packaging arrangement. (13) For the purposes of this provision, statutory 9% employer superannuation contributions shall be made on the basis of pre-packaging salary rates. To avoid doubt, employer contributions shall not be reduced as a result of a practitioner participating in salary packaging pursuant to this provision. (14) The employer may at any time vary the range of benefits provided existing taxation laws or the conditions under which benefits are provided however the employer shall not differentiate between different class introduction of practitioners across WA Health in terms or range of benefits or the conditions under which benefits are providedany new legislation. (15) If a practitioner is found to have committed misconduct in the claiming a salary packaging benefit the employer is entitled to prospectively cease to provide some or all salary packing benefits either indefinitely or for any period determined by the employer.

Salary Packaging. (1) 19.1 For the purposes of this Agreement, Agreement salary packaging shall mean an arrangement whereby the wage or salary benefit arising under a contract of employment is reduced, with another or other benefits to the value of the replaced salary being substituted and due to the practitioneremployee. (2) A practitioner 19.2 An employee may, by agreement with the employerEmployer, enter into a salary packaging arrangement. (3) 19.3 The employer Employer shall not unreasonably withhold agreement to salary packaging on request from a practitioneran employee. (4) 19.4 The employer Employer shall not require a practitioner an employee to enter into a salary packaging arrangement, provided that this clause will not impinge on any additional employer Employer provided benefits. (5) A 19.5 Where an employee enters into a salary packaging arrangement they shall be required to enter into a separate written agreement with the Employer that sets out the terms and conditions of such salary packaging arrangement provided that the terms of such agreement shall comply with the terms of this clause. 19.6 Such agreement shall be formulated and operate on the basis that, on balance, there shall be no material disadvantage to of the practitioner employee concerned, and shall be cost neutral in relation to the total employment cost to the employerEmployer. (6) A 19.7 The salary packaging arrangement must comply with relevant taxation laws and the employer Employer shall not be liable for additional tax, penalties or other costs payable or which may become payable by the practitioneremployee. (7) 19.8 In the event of any increase or additional payments of tax or penalties associated with the employment of the practitioneremployee, or the provision of employer Employer benefits under the salary packaging agreement, such tax, penalties and any other costs shall be borne by the practitioneremployee. (8) A practitioner 19.9 An employee may elect to cancel any salary packaging arrangement by giving a minimum of four weeks notice. (9) 19.10 The employer Employer may elect to cancel any salary packaging arrangement by giving a minimum of four weeks notice if the employer Employer incurs a liability to pay fringe benefits tax or any other tax in respect of the non-cash benefits provided, provided that the employer Employer cannot retrospectively cancel any salary packaging arrangement. (10) 19.11 Notwithstanding subclauses (8) clauses 19.9 and (9) of this clause, 19.10 the employer Employer and the Practitioner employee may agree to forgo the notice period. (11) 19.12 The cancellation of salary packaging will not cancel or otherwise effect the operation of this Agreement. (12) 19.13 Clause 30 - Dispute Settlement Procedure shall be used to resolve any dispute arising from the operation of this clause. 19.14 For the purposes of this provision, any penalty rate, loading or other salary wage related allowances which would ordinarily be calculated on the basis of the salary wage rates expressed in Schedule 1 Full Time Annual Base Salary Rates Clause 14 - Wages & Allowances shall continue to be so calculated despite an election to participate in any salary packaging arrangement. (13) For the purposes of this provision, statutory 9% employer superannuation contributions shall be made on the basis of pre-packaging salary rates. To avoid doubt, employer contributions shall not be reduced as a result of a practitioner participating in salary packaging pursuant to this provision. (14) The employer may at any time vary the range of benefits provided or the conditions under which benefits are provided however the employer shall not differentiate between different class of practitioners across WA Health in terms or range of benefits or the conditions under which benefits are provided. (15) If a practitioner is found to have committed misconduct in the claiming a salary packaging benefit the employer is entitled to prospectively cease to provide some or all salary packing benefits either indefinitely or for any period determined by the employer.

Salary Packaging. (1) 8.1 For the purposes of this Agreement, salary packaging shall will mean an arrangement whereby the wage wages salary or salary benefit arising under a contract of employment is reduced, with another or other benefits to the value of the replaced wages salary being substituted and due to the practitionerEemployee. (2) A practitioner 8.2 An Eemployee may, by agreement with the employerEemployer, enter into a salary packaging arrangement. (3) 8.3 The employer Eemployer shall will not unreasonably withhold agreement to salary packaging on request from a practitioneran Eemployee. (4) 8.4 The employer Eemployer shall will not require a practitioner an Eemployee to enter into a salary packaging arrangement, provided that this clause will not impinge on any additional employer eEmployer provided benefits. (5) 8.5 A salary packaging arrangement shall will be formulated and operate on the basis that, on balance, there shall will be no material disadvantage to of the practitioner Eemployee concerned, and shall will be cost neutral in relation to the total employment cost to the employerEemployer. (6) 8.6 A salary packaging arrangement must comply with relevant taxation laws and the employer Eemployer shall will not be liable for additional tax, penalties or other costs payable or which may become payable by the practitionerEemployee. (7) 8.7 In the event of any increase or additional payments of tax or penalties associated with the employment of the practitionerEemployee, or the provision of employer Eemployer benefits under the salary packaging agreement, such tax, penalties and any other costs shall will be borne by the practitionerEemployee. (8) A practitioner 8.8 An Eemployee may elect to cancel any salary packaging arrangement by giving a minimum of four weeks (4) weeks’ notice. (9) 8.9 The employer Eemployer may elect to cancel any salary packaging arrangement by giving a minimum of four weeks (4) weeks’ notice if the employer Eemployer incurs a liability to pay fringe benefits tax or any other tax in respect of the non-cash benefits provided, provided that the employer Eemployer cannot retrospectively cancel any salary packaging arrangement. (10) 8.10 Notwithstanding subclauses (8) 8.8 and (9) 8.9 of this clause, the employer Eemployer and the Practitioner Eemployee may agree to forgo the notice period. (11) 8.11 The cancellation of salary packaging will not cancel or otherwise effect the operation of this Agreement. (12) 8.12 For the purposes of this provision, any penalty rate, loading or other salary related allowances which would ordinarily be calculated on the basis of the salary rates expressed in Schedule 1 Full Time Annual Base Salary Rates 2 - Wages Salaries shall will continue to be so calculated despite an election to participate in any salary packaging arrangement. (13) 8.13 For the purposes of this provision, statutory 9% employer Eemployer contributions to a complying superannuation contributions shall fund will be made on the basis of pre-packaging salary rates. To avoid doubt, employer Eemployer contributions shall will not be reduced as a result of a practitioner an Eemployee participating in salary packaging pursuant to this provision. (14) 8.14 The employer Eemployer may at any time vary the range of benefits provided or the conditions under which benefits are provided however the employer Employer shall will not differentiate between different class of practitioners Employees across the WA Health hHealth system in terms or range of benefits or the conditions under which benefits are provided. (15) 8.15 If a practitioner an Employee is found to have committed misconduct in the claiming of a salary packaging benefit benefit, without limiting any other action the employer eEmployer may take in respect of the misconduct, the Eemployer is entitled to prospectively cease to provide some or all salary packing benefits either indefinitely or for any period determined by the employerEemployer.

Salary Packaging. (1) Employees may elect to salary package employment benefits in accordance with the Employer’s policy, provided that their salary as specified in Appendix 1 shall be used for calculating all benefits or entitlements upon cessation of employment. For avoidance of doubt, this policy does not form part of this Agreement. During the purposes life of this Agreement, the Employer will review the range of benefits that can be salary packaging shall mean an arrangement whereby the wage or salary benefit arising under a contract of employment is reduced, with another or other benefits packaged. Additions to the value range of the replaced benefits will only be considered if they can be implemented on a cost neutral basis and are consistent with State Government policy and taxation legislation, as varied from time to time. The maximum amount of salary being substituted that may be packaged and due to the practitioner. (2) A practitioner may, by agreement taken as other than direct salary will be in accordance with the employer, Employer’s policy. The Employer will encourage an employee seeking to enter into a salary packaging arrangement. (3) The employer shall not unreasonably withhold agreement arrangement to salary packaging on request from a practitioner. (4) The employer shall not require a practitioner to enter into obtain independent financial advice. Any such advice sought will be at the employee’s expense. All costs associated with a salary packaging arrangement, provided that including Fringe Benefits Tax and administrative costs, will be met by the employee. In the event of legislative or other changes having the effect of salary packaging increasing the cost to the employee, employees participating in salary packaging may choose to cease or modify the arrangement. Notwithstanding anything contained within this clause clause, the employee’s salary and wage as outlined in Appendix 1 of this Agreement will not impinge on be used in determining the following: a) termination payments, including superannuation, annual leave, and long service leave entitlements; b) calculation of redundancy benefits; c) calculation of early retirement benefits; d) superannuation salary; and e) annual leave allowance. The Employer will be entitled to recover any additional employer provided benefits. (5) A payment of salary and benefits paid in advance. Other than where a vehicle has been included in a salary package, an employee who enters into a salary packaging arrangement shall be formulated and operate on the basis that, on balance, there shall be no material disadvantage entitled to vary that arrangement annually providing that one month’s notice of intended changes is provided to the practitioner concernedEmployer in writing. An employee wishing to withdraw from the packaging arrangement may do so at any time with 4 weeks’ notice in writing. Where a vehicle has been included in a salary package, and shall be cost neutral variation or cessation, in relation to the total employment cost to vehicle, may only occur when the employer. (6) A Employer has determined that the vehicle is due for changeover. The Employer will maintain the option of this salary packaging arrangement must comply with relevant taxation laws and the employer shall not be liable for additional tax, penalties or other costs payable or which may become payable by the practitionersubject to it remaining lawful. (7) In the event of any increase or additional payments of tax or penalties associated with the employment of the practitioner, or the provision of employer benefits under the salary packaging agreement, such tax, penalties and any other costs shall be borne by the practitioner. (8) A practitioner may elect to cancel any salary packaging arrangement by giving a minimum of four weeks notice. (9) The employer may elect to cancel any salary packaging arrangement by giving a minimum of four weeks notice if the employer incurs a liability to pay fringe benefits tax or any other tax in respect of the non-cash benefits provided, provided that the employer cannot retrospectively cancel any salary packaging arrangement. (10) Notwithstanding subclauses (8) and (9) of this clause, the employer and the Practitioner may agree to forgo the notice period. (11) The cancellation of salary packaging will not cancel or otherwise effect the operation of this Agreement. (12) For the purposes of this provision, any penalty rate, loading or other salary related allowances which would ordinarily be calculated on the basis of the salary rates expressed in Schedule 1 Full Time Annual Base Salary Rates shall continue to be so calculated despite an election to participate in any salary packaging arrangement. (13) For the purposes of this provision, statutory 9% employer superannuation contributions shall be made on the basis of pre-packaging salary rates. To avoid doubt, employer contributions shall not be reduced as a result of a practitioner participating in salary packaging pursuant to this provision. (14) The employer may at any time vary the range of benefits provided or the conditions under which benefits are provided however the employer shall not differentiate between different class of practitioners across WA Health in terms or range of benefits or the conditions under which benefits are provided. (15) If a practitioner is found to have committed misconduct in the claiming a salary packaging benefit the employer is entitled to prospectively cease to provide some or all salary packing benefits either indefinitely or for any period determined by the employer.

Salary Packaging. (1) For the purposes of this Agreement, salary packaging shall mean an arrangement whereby the wage or salary benefit arising under a contract of employment is reduced, with another or other benefits to the value of the replaced salary being substituted and due to the practitioner. (2) A practitioner 20.1 An Employee may, by agreement with the employerEmployer, enter into a salary packaging arrangementarrangement in accordance with DFES policy. 20.2 Salary packaging is an arrangement whereby the entitlements under this Agreement, contributing toward the Total Employment Cost (3TEC) of an Employee, as defined in sub-clause 20.3, can be reduced by and substituted with another or other benefits. 20.3 For the purpose of this clause, TEC is defined as the cost of salary and other benefits aggregated to a total figure or TEC, less the cost of Compulsory Employer Superannuation Guarantee contributions. The TEC, for the purpose of salary packaging, is calculated by adding: (a) The employer shall not unreasonably withhold agreement to base salary; (b) Other cash allowances, e.g. annual leave loading; (c) Non-cash benefits, e.g. superannuation, motor vehicles, etc; (d) Any Fringe Benefit Tax liabilities currently paid; and (e) Any variable components, e.g. performance-based incentives (where they exist). 20.4 Where an Employee enters into a salary packaging on request from a practitioner. (4) The employer shall not require a practitioner arrangement they will be required to enter into a salary packaging separate written agreement with the Employer that sets out the terms and conditions of the arrangement, provided that this clause will not impinge on any additional employer provided benefits. (5) A 20.5 The salary packaging arrangement shall be formulated and operate on the basis that, on balance, there shall be no material disadvantage to the practitioner concerned, and shall must be cost neutral in relation to the total employment cost to the employerEmployer. (6) A 20.6 The salary packaging arrangement must comply with relevant taxation laws and the employer shall Employer will not be liable for additional tax, penalties or other costs payable or which may become payable by the practitioneran Employee. (7) 20.7 In the event of any increase or additional payments of tax or penalties associated with the employment of an Employee, benefits under the practitioner, salary packaging agreement or the provision of employer Employer benefits under the salary packaging agreement, such tax, penalties and any other costs shall be borne by the practitionerEmployee. (8) A practitioner may elect to cancel any salary packaging arrangement by giving a minimum 20.8 In the event of four weeks notice. (9) The employer may elect to cancel any salary packaging arrangement by giving a minimum of four weeks notice if the employer incurs a liability to pay significant increases in fringe benefits tax liability or any other tax in respect of the non-cash benefits providedadministrative costs relating to arrangements under this clause, provided that the employer cannot retrospectively an Employee may vary or cancel any a salary packaging arrangement. (10) Notwithstanding subclauses (8) and (9) of this clause, the employer and the Practitioner may agree to forgo the notice period. (11) 20.9 The cancellation of salary packaging will not cancel or otherwise effect affect the operation operations of this Agreement. (12) For the purposes of this provision, any penalty rate, loading or other salary related allowances which would ordinarily be calculated on the basis of the salary rates expressed in Schedule 1 Full Time Annual Base Salary Rates 20.10 The Employer shall continue not unreasonably withhold agreement to be so calculated despite an election to participate in any salary packaging arrangementon request from an employee. (13) For the purposes of this provision, statutory 9% employer superannuation contributions shall be made on the basis of pre-packaging salary rates. To avoid doubt, employer contributions shall not be reduced as a result of a practitioner participating in salary packaging pursuant to this provision. (14) The employer may at any time vary the range of benefits provided or the conditions under which benefits are provided however the employer shall not differentiate between different class of practitioners across WA Health in terms or range of benefits or the conditions under which benefits are provided. (15) If a practitioner is found to have committed misconduct in the claiming a salary packaging benefit the employer is entitled to prospectively cease to provide some or all salary packing benefits either indefinitely or for any period determined by the employer.

Salary Packaging. (1) For the purposes of this Agreement, clause "salary" means the salary packaging shall mean or rates of pay prescribed for the Employee's classification by Schedule 1 of this Agreement and any allowances paid to an arrangement whereby the wage or salary benefit arising under a contract of employment is reduced, with another or other benefits to the value Employee which form part of the replaced Employee’s salary being substituted and due to the practitionerfor superannuation purposes. (2) A practitioner 11.2.1 An Employee may, by agreement with the employerEmployer, enter into a salary packaging arrangement, including salary sacrifice to superannuation, where they may convert up to 100% of their salary to: (a) a motor vehicle (whether on a business/private spilt in accordance with subclause 11.3 or a novated lease under the Employer’s salary packaging scheme) and; (b) the full range of benefits under the Employer’s salary packaging scheme, provided that no TAFE Manager may package more than one motor vehicle at any given time whether on a business/private split in accordance with subclause 11.3 or a novated lease under the Employer’s salary packaging scheme. (3) 11.2.2 Any pre-tax and post-tax payroll deductions must be taken into account prior to determining the amount of salary available to be packaged. Such payroll deductions may include but are not limited to, compulsory superannuation payments, HECS payments, child support payments, judgment debtor/garnishee orders, union fees, health fund premiums. 11.2.3 The employer shall not unreasonably withhold agreement to terms and conditions of the salary packaging on request from arrangement, including the duration as agreed between the Employee and Employer, will be provided in a practitionerseparate written agreement, in accordance with the Employer’s salary packaging guidelines. Such agreement must be made prior to the period of service to which the earnings relate. 11.2.4 Salary packaging must be cost neutral for the Employer. Employees must reimburse the Employer in full for the amount of: (4a) The employer shall not require a practitioner to enter into any fringe benefits tax liability arising from a salary packaging arrangement, provided that this clause will not impinge on ; and (b) any additional employer provided benefitsadministrative fees. (5) A 11.2.5 Where the Employee makes an election to salary packaging arrangement shall be formulated and operate on package the basis that, on balance, there shall be no material disadvantage to following payments made by the practitioner concerned, and shall be cost neutral Employer in relation to the total employment cost an Employee shall be calculated by reference to the employer. (6) A annual salary packaging arrangement must comply with relevant taxation laws and which the employer shall not be liable Employee would have been entitled to receive but for additional tax, penalties or other costs payable or which may become payable by the practitioner. (7) In the event of any increase or additional payments of tax or penalties associated with the employment of the practitioner, or the provision of employer benefits under the salary packaging agreement, such tax, penalties and any other costs shall be borne by the practitioner.arrangement: (8) A practitioner may elect to cancel any salary packaging arrangement by giving a minimum of four weeks notice.a) Superannuation Guarantee Contributions; (9b) The employer may elect any salary-related payment including but not limited to cancel any salary packaging arrangement by giving a minimum of four weeks notice if the employer incurs a liability allowances and workers compensation payments; and (c) payments made in relation to pay fringe benefits tax or any other tax in respect accrued leave paid on termination of the non-cash benefits provided, provided that the employer cannot retrospectively cancel any salary packaging arrangement. (10) Notwithstanding subclauses (8) and (9) of this clause, the employer and the Practitioner may agree to forgo the notice period. (11) The cancellation of salary packaging will not cancel Employee’s employment or otherwise effect the operation of this Agreement. (12) For the purposes of this provision, any penalty rate, loading or other salary related allowances which would ordinarily be calculated on the basis death of the salary rates expressed in Schedule 1 Full Time Annual Base Salary Rates shall continue to be so calculated despite an election to participate in any salary packaging arrangementEmployee. (13) For the purposes of this provision, statutory 9% employer superannuation contributions shall be made on the basis of pre-packaging salary rates. To avoid doubt, employer contributions shall not be reduced as a result of a practitioner participating in salary packaging pursuant to this provision. (14) The employer may at any time vary the range of benefits provided or the conditions under which benefits are provided however the employer shall not differentiate between different class of practitioners across WA Health in terms or range of benefits or the conditions under which benefits are provided. (15) If a practitioner is found to have committed misconduct in the claiming a salary packaging benefit the employer is entitled to prospectively cease to provide some or all salary packing benefits either indefinitely or for any period determined by the employer.

Salary Packaging. (1) 21.1 For the purposes of this Agreement, salary packaging shall will mean an arrangement whereby the wage or salary benefit arising under a contract of employment is reduced, with another or other benefits to the value of the replaced salary being substituted and due to the practitioneremployee. (2) A practitioner 21.2 An employee may, by agreement with the employer, enter into a salary packaging arrangement. (3) 21.3 The employer shall will not unreasonably withhold agreement to salary packaging on request from a practitioneran employee. (4) 21.4 The employer shall will not require a practitioner an employee to enter into a salary packaging arrangement, provided that this clause will not impinge on any additional employer provided benefits. (5) 21.5 A salary packaging arrangement shall will be formulated and operate on the basis that, on balance, there shall will be no material disadvantage to of the practitioner employee concerned, and shall will be cost neutral in relation to the total employment cost to the employer. (6) 21.6 A salary packaging arrangement must comply with relevant taxation laws and the employer shall will not be liable for additional tax, penalties or other costs payable or which may become payable by the practitioneremployee. (7) 21.7 In the event of any increase or additional payments of tax or penalties associated with the employment of the practitioneremployee, or the provision of employer benefits under the salary packaging agreement, such tax, penalties and any other costs shall will be borne by the practitioneremployee. (8) A practitioner 21.8 An employee may elect to cancel any salary packaging arrangement by giving a minimum of four weeks 4 weeks’ notice. (9) 21.9 The employer may elect to cancel any salary packaging arrangement by giving a minimum of four weeks 4 weeks’ notice if the employer incurs a liability to pay fringe benefits tax or any other tax in respect of the non-cash benefits provided, provided that the employer cannot retrospectively cancel any salary packaging arrangement. (10) 21.10 Notwithstanding subclauses (8) 21.8 and (9) of this clause21.9, the employer and the Practitioner employee may agree to forgo the notice period. (11) 21.11 The cancellation of salary packaging will not cancel or otherwise effect the operation of this Agreement. (12) 21.12 For the purposes of this provision, any penalty rate, loading or other salary related allowances which would ordinarily be calculated on the basis of the salary rates expressed in Schedule 1 Full Time Annual Base Salary Rates shall Clause 19 - Classification Wage Rates, will continue to be so calculated despite an election to participate in any salary packaging arrangement. (13) 21.13 For the purposes of this provision, statutory 9% employer contributions to a complying superannuation contributions shall fund will be made on the basis of pre-packaging salary rates. To avoid doubt, employer contributions shall will not be reduced as a result of a practitioner an employee participating in salary packaging pursuant to this provision. (14) 21.14 The employer may at any time vary the range of benefits provided or the conditions under which benefits are provided however the employer shall will not differentiate between different class classes of practitioners employees across WA Health in terms or range of benefits or the conditions under which benefits are provided. (15) 21.15 If a practitioner an employee is found to have committed misconduct in the claiming a salary packaging benefit benefit, without limiting any other action the employer may take in respect of the misconduct, the employer is entitled to prospectively cease to provide some or all salary packing benefits either indefinitely or for any period determined by the employer.

Salary Packaging. (1) For the purposes of this Agreement, salary packaging shall will mean an arrangement whereby the wage or salary benefit arising under a contract of employment is reduced, with another or other benefits to the value of the replaced salary being substituted and due to the practitioner. (2) A practitioner may, by agreement with the employerEmployer, enter into a salary packaging arrangement. (3) The employer shall Employer will not unreasonably withhold agreement to salary packaging on request from a practitioner. (4) The employer shall Employer will not require a practitioner to enter into a salary packaging arrangement, provided that this clause will not impinge on any additional employer Employer provided benefits. (5) A salary packaging arrangement shall will be formulated and operate on the basis that, on balance, there shall will be no material disadvantage to the practitioner concerned, and shall will be cost neutral in relation to the total employment cost to the employerEmployer. (6) A salary packaging arrangement must comply with relevant taxation laws and the employer shall Employer will not be liable for additional tax, penalties or other costs payable or which may become payable by the practitioner. (7) In the event of any increase or additional payments of tax or penalties associated with the employment of the practitioner, or the provision of employer Employer benefits under the salary packaging agreement, such tax, penalties and any other costs shall will be borne by the practitioner. (8) A practitioner may elect to cancel any salary packaging arrangement by giving a minimum of four weeks weeks’ notice. (9) The employer Employer may elect to cancel any salary packaging arrangement by giving a minimum of four weeks weeks’ notice if the employer Employer incurs a liability to pay fringe benefits tax or any other tax in respect of the non-cash benefits provided, provided that the employer Employer cannot retrospectively cancel any salary packaging arrangement. (10) Notwithstanding subclauses (8) and (9) of this clause, the employer Employer and the Practitioner may agree to forgo the notice period. (11) The cancellation of salary packaging will not cancel or otherwise effect the operation of this Agreement. (12) For the purposes of this provision, any penalty rate, loading or other salary related allowances which would ordinarily be calculated on the basis of the salary rates expressed in Schedule 1 Full Time Annual Base - Table 3 - Senior Practitioners - Arrangement B Salary Rates shall will continue to be so calculated despite an election to participate in any salary packaging arrangement. (13) For the purposes of this provision, statutory 9% employer Employer contributions to a complying superannuation contributions shall fund will be made on the basis of pre-packaging salary rates. To avoid doubt, employer Employer contributions shall will not be reduced as a result of a practitioner participating in salary packaging pursuant to this provision. (14) The employer Employer may at any time vary the range of benefits provided or the conditions under which benefits are provided however the employer shall Employer will not differentiate between different class of practitioners across WA Health in terms or range of benefits or the conditions under which benefits are provided. (15) If a practitioner is found to have committed misconduct in the claiming a salary packaging benefit benefit, without limiting any other action the employer Employer may take in respect of the misconduct, the Employer is entitled to prospectively cease to provide some or all salary packing packaging benefits either indefinitely or for any period determined by the employerEmployer.

Salary Packaging. (1) ‌ 30.1 For the purposes of this Agreement, salary packaging shall will mean an arrangement whereby where the wage or salary benefit arising under a contract of employment is reduced, with another or other benefits to the value of the replaced salary being substituted and due to the practitionerEmployee. (2) A practitioner 30.2 An Employee may, by agreement with the employerEmployer, enter into a salary packaging arrangement. (3) 30.3 The employer shall Employer will not unreasonably withhold agreement to salary packaging on request from a practitioneran Employee. (4) 30.4 The employer shall Employer will not require a practitioner an Employee to enter into a salary packaging arrangement, provided that this clause will not impinge on any additional employer Employer provided benefits. (5) 30.5 A salary packaging arrangement shall will be formulated and operate on the basis that, on balance, there shall will be no material disadvantage to of the practitioner Employee concerned, and shall will be cost neutral in relation to the total employment cost to the employerEmployer. (6) 30.6 A salary packaging arrangement must comply with relevant taxation laws and the employer shall Employer will not be liable for additional tax, penalties or other costs payable or which may become payable by the practitionerEmployee. (7) 30.7 In the event of any increase or additional payments of tax or penalties associated with the employment of the practitionerEmployee, or the provision of employer Employer benefits under the salary packaging agreement, such tax, penalties and any other costs shall will be borne by the practitionerEmployee. (8) A practitioner 30.8 An Employee may elect to cancel any salary packaging arrangement by giving a minimum of four weeks weeks’ notice. (9) 30.9 The employer Employer may elect to cancel any salary packaging arrangement by giving a minimum of four weeks weeks’ notice if the employer Employer incurs a liability to pay fringe benefits tax or any other tax in respect of the non-cash benefits provided, provided that the employer Employer cannot retrospectively cancel any salary packaging arrangement. (10) 30.10 Notwithstanding subclauses (8) 30.8 and (9) of this clause30.9, the employer Employer and the Practitioner Employee may agree to forgo the notice period. (11) 30.11 The cancellation of salary packaging will not cancel or otherwise effect the operation of this Agreement. (12) 30.12 For the purposes of this provision, any penalty rate, loading or other salary related allowances which would ordinarily be calculated on the basis of the salary rates expressed in Schedule 1 Full Time Annual Base Salary Rates shall Clause 24 – Classification Structure and Wages, will continue to be so calculated despite an election to participate in any salary packaging arrangement. (13) 30.13 For the purposes of this provision, statutory 9% employer Employer contributions to a complying superannuation contributions shall fund will be made on the basis of pre-packaging salary rates. To avoid doubt, employer Employer contributions shall will not be reduced as a result of a practitioner an Employee participating in salary packaging pursuant to this provision. (14) 30.14 The employer Employer may at any time vary the range of benefits provided or the conditions under which benefits are provided however the employer shall Employer will not differentiate between different class of practitioners Employees across WA Health in terms or range of benefits or the conditions under which benefits are provided. (15) 30.15 If a practitioner an Employee is found to have committed misconduct in the claiming of a salary packaging benefit benefit, without limiting any other action the employer Employer may take in respect of the misconduct, the Employer is entitled to prospectively cease to provide some or all salary packing packaging benefits either indefinitely or for any period determined by the employerEmployer. PART 6 ALLOWANCES‌

Salary Packaging. Where agreed between BaptistCare and an employee, BaptistCare 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) BaptistCare shall ensure that the structure of any package complies with taxation and other relevant laws; b) BaptistCare shall confirm in writing to the employee the classification level and the current salary payable as applicable to the employee under this Agreement; c) BaptistCare shall advise the employee in writing of his or her right to choose payment of that salary referred to in sub-clause (1b) For above instead of a remuneration package; d) BaptistCare shall advise the purposes 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 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, salary packaging shall mean an arrangement whereby the wage or salary benefit arising under a contract of employment is reduced, with another or other benefits to the value agreement; i) The configuration of the replaced salary being substituted remuneration package shall remain in force for the period agreed between the employee and due BaptistCare; j) Where at the end of the agreed period the full amount allocated to the practitioner. (2) A practitioner maya specific benefit has not been utilised, by agreement with between BaptistCare and the employeremployee, enter into 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 BaptistCare 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 arrangement.agreement made pursuant to this clause, or the appropriate Agreement rate of pay whichever is greater; (3) The employer shall not unreasonably withhold agreement to salary packaging on request from a practitioner. (4) The employer shall not require a practitioner to enter into a salary packaging arrangement, provided that this clause will not impinge on any additional employer provided benefits. (5) A salary packaging arrangement shall be formulated and operate on the basis that, on balance, there shall be no material disadvantage to the practitioner concerned, and shall be cost neutral in relation to the total employment cost to the employer. (6) A salary packaging arrangement must comply with relevant taxation laws and the employer shall not be liable for additional tax, penalties or other costs payable or which may become payable by the practitioner. (7l) In the event that an employee ceases to be employed by BaptistCare this agreement will cease to apply as at the date of any increase or additional payments of tax or penalties associated with the employment of the practitioner, or the provision of employer benefits under the salary packaging agreement, such tax, penalties termination and any other costs all leave entitlements due on termination shall be borne by paid at the practitionerrates in accordance with sub-clause (b) above. Any outstanding benefit may be withheld until the receipt of all BaptistCare property, on the date of termination or soon after; and will involve discussion between parties. (8) A practitioner may elect m) Any pay increases granted to cancel any salary employees under this Agreement shall also apply to employees subject to remuneration packaging arrangement by giving a minimum of four weeks notice. (9) The employer may elect to cancel any salary packaging arrangement by giving a minimum of four weeks notice if the employer incurs a liability to pay fringe benefits tax or any other tax in respect of the non-cash benefits provided, provided that the employer cannot retrospectively cancel any salary packaging arrangement. (10) Notwithstanding subclauses (8) and (9) of arrangements within this clause, the employer and the Practitioner may agree to forgo the notice period. (11) The cancellation of salary packaging will not cancel or otherwise effect the operation of this Agreement. (12) For the purposes of this provision, any penalty rate, loading or other salary related allowances which would ordinarily be calculated on the basis of the salary rates expressed in Schedule 1 Full Time Annual Base Salary Rates shall continue to be so calculated despite an election to participate in any salary packaging arrangement. (13) For the purposes of this provision, statutory 9% employer superannuation contributions shall be made on the basis of pre-packaging salary rates. To avoid doubt, employer contributions shall not be reduced as a result of a practitioner participating in salary packaging pursuant to this provision. (14) The employer may at any time vary the range of benefits provided or the conditions under which benefits are provided however the employer shall not differentiate between different class of practitioners across WA Health in terms or range of benefits or the conditions under which benefits are provided. (15) If a practitioner is found to have committed misconduct in the claiming a salary packaging benefit the employer is entitled to prospectively cease to provide some or all salary packing benefits either indefinitely or for any period determined by the employer.

Salary Packaging. (1) For the purposes of this Agreement, salary packaging shall mean an arrangement whereby 4.1 Notwithstanding the wage or salary benefit arising under a contract of employment is reducedrates contained in Clause 12.1 above and listed at Schedule B, with another or other benefits to the value of the replaced salary being substituted and due to the practitioner. (2) A practitioner may, Employer may by agreement with the employer, enter into a salary an employee introduce remuneration packaging arrangement. (3) The employer shall not unreasonably withhold agreement to salary packaging on request from a practitioner. (4) The employer shall not require a practitioner to enter into a salary packaging arrangement, provided that this clause will not impinge on any additional employer provided benefits. (5) A salary packaging arrangement shall be formulated and operate on the basis that, on balance, there shall be no material disadvantage to the practitioner concerned, and shall be cost neutral in relation to the total employment cost to the employer. (6) A salary packaging arrangement must comply with relevant taxation laws and the employer shall not be liable for additional tax, penalties or other costs payable or which may become payable by the practitioner. (7) In the event of any increase or additional payments of tax or penalties associated with the employment of the practitioner, or the provision of employer benefits under the salary packaging agreement, such tax, penalties and any other costs shall be borne by the practitioner. (8) A practitioner may elect to cancel any salary packaging arrangement by giving a minimum of four weeks notice. (9) The employer may elect to cancel any salary packaging arrangement by giving a minimum of four weeks notice if the employer incurs a liability to pay fringe benefits tax or any other tax in respect of that employee‟s salary subject to the non-cash benefits provided, provided following provisions and Schedule D. 4.2 The Employer will ensure that the employer cannot retrospectively cancel structure of any salary packaging arrangementagreed package complies with taxation or other relevant laws. (10) Notwithstanding subclauses (8) 4.3 The total salary package for each employee will comprise a cash salary component and (9) of this clause, the employer and the Practitioner may agree to forgo the notice period. (11) The cancellation of salary packaging will not cancel or otherwise effect the operation of this Agreement. (12) For the purposes of this provision, any penalty rate, loading or other salary related allowances which would ordinarily be calculated Agreement compliant superannuation payable on the basis of the salary rates expressed in Schedule 1 Full Time Annual Base Salary Rates shall continue to cash component. Leave loading and all other applicable allowances are payable on the gross amount. The total package also includes an agreed optional range of expense benefits. Such benefits will be financed by the Employer by way of payments from the employee‟s individualised Expense Payment Benefit Account [EPBA] so calculated despite an election to participate in any established via means as determined by the Employer. 4.4 The terms of the salary packaging arrangementarrangement will be committed to writing and signed by the Employer and the employee. A copy of the signed agreement will be held by the Employer and a copy provided to the employee. (13) For 4.5 An employee who has a credit in the purposes EPBA on cessation of employment may elect to utilise that credit to pay for an expense already incurred or receive the balance of the credit in cash, provided that the cash payment will be treated as salary and will be subject to PAYG taxation. 4.6 The Employer strongly recommends that the employee seek independent advice on any financial implications before entering into salary packaging arrangements. Notwithstanding the above provisions of this provisionClause, statutory 9% employer superannuation contributions shall be made on the basis of preeither party may cancel salary-packaging salary rates. To avoid doubt, employer contributions shall not be reduced as a result arrangements by the provision of a practitioner participating in one (1) calendar month‟s notice. 4.7 In the event of significant change to existing taxation laws or the introduction of any new legislation that may reduce or remove any perceived benefit to employees arising from the introduction of salary packaging pursuant to this provision. (14) The employer may at any time vary the range of benefits provided or the conditions under which benefits are provided however the employer shall not differentiate between different class of practitioners across WA Health in terms or range of benefits or the conditions under which benefits are provided. (15) If a practitioner is found to have committed misconduct in the claiming a salary packaging benefit the employer is entitled not liable to prospectively cease make up any shortfall. 4.8 The Parties agree that an employee may elect to provide some or all salary packing package part of their wage for provision of retirement benefits either indefinitely or for any period determined in superannuation to the Funds as agreed to within this Agreement. Employer contributions under the Superannuation Guarantee Charge Act 1992 as amended will be based on cash component not packaged by the employeremployee.

Salary Packaging. (1) For the purposes of this Agreement, salary packaging shall mean an arrangement whereby the wage or salary benefit arising under a contract of employment is reduced, with another or other benefits to the value of the replaced salary being substituted and due to the practitioner. (2) A practitioner 20.1 An Employee may, by agreement with the employerEmployer, enter into a salary packaging arrangementSalary Packaging arrangement in accordance with the WA Public Sector Salary Packaging Guidelines or any similar Salary Packaging arrangement offered by the Employer. 20.2 Salary Packaging is an arrangement whereby the entitlements under the General Agreement contributing toward the Total Employment Cost (3as defined) The employer shall not unreasonably withhold agreement to salary packaging on request from a practitionerof an Employee, can be reduced by and substituted with another, or other benefits. 20.3 For the purpose of this clause, Total Employment Cost (4TEC) is defined as the cost of salary and other benefits aggregated to a total figure or TEC, less the cost of Compulsory Employers Superannuation Guarantee contributions. 20.4 The employer shall not require TEC for the purposes of Salary Packaging is calculated by adding: (a) the base salary; (b) other cash allowances (e.g. annual leave loading); (c) non cash benefits (e.g. Superannuation, Motor Vehicle etc.); (d) any Fringe Benefit Tax liabilities currently paid; and (e) any variable components (e.g. performance based incentives, where they exist). 20.5 Where an Employee enters into a practitioner Salary Packaging arrangement they will be required to enter into a salary packaging separate written agreement with the Employer that sets out the terms and conditions of the arrangement, provided that this clause will not impinge on any additional employer provided benefits. (5) A 20.6 Notwithstanding any Salary Packaging arrangement the salary packaging arrangement shall be formulated and operate on rate as defined is the basis that, on balance, there shall be no material disadvantage to for calculating salary related entitlements specified in the practitioner concerned, and shall General Agreement. 20.7 The Salary Packaging arrangement must be cost neutral in relation to the total employment cost to the employerEmployer. (6) A salary packaging 20.8 The Salary Packaging arrangement must also comply with relevant taxation laws Taxation Legislation and the employer shall Employer will not be liable for additional tax, penalties or other costs payable or which may become payable by the practitionerEmployee. (7) 20.9 In the event of any increase or additional payments of tax or penalties associated with the employment of the practitioner, Employee or the provision of employer Employer benefits under the salary packaging Salary Packaging agreement, such tax, penalties and any other costs shall be borne by the practitionerEmployee. (8) A practitioner may elect 20.10 In the event of significant increases in Fringe Benefit Tax liability or administrative costs relating to cancel any salary packaging arrangement by giving a minimum of four weeks notice. (9) The employer may elect to cancel any salary packaging arrangement by giving a minimum of four weeks notice if the employer incurs a liability to pay fringe benefits tax or any other tax in respect of the non-cash benefits provided, provided that the employer cannot retrospectively cancel any salary packaging arrangement. (10) Notwithstanding subclauses (8) and (9) of arrangements under this clause, the employer Employee may vary or cancel a Salary Packaging arrangement. 20.11 Compulsory Employer Superannuation Guarantee contributions are to be calculated in accordance with applicable federal and state legislation. Compulsory Employer contributions made to superannuation schemes established under the State Superannuation Act 2000 and the Practitioner may agree to forgo Parliamentary Superannuation Act 1970 are calculated on the notice periodgross (pre-packaged) salary amount regardless of whether an Employee participates in a salary packaging arrangement with their Employer. (11) 20.12 The cancellation of salary packaging Salary Packaging will not cancel or otherwise effect affect the operation of this the General Agreement. (12) For the purposes of this provision, any penalty rate, loading or other salary related allowances which would ordinarily be calculated on the basis of the salary rates expressed in Schedule 1 Full Time Annual Base Salary Rates shall continue to be so calculated despite an election to participate in any salary packaging arrangement. (13) For the purposes of this provision, statutory 9% employer superannuation contributions shall be made on the basis of pre-packaging salary rates. To avoid doubt, employer contributions 20.13 An Employer shall not be reduced as a result of a practitioner participating in salary packaging pursuant unreasonably withhold agreement to this provisionSalary Packaging on request from an Employee. (14) The employer may at any time vary the range of benefits provided or the conditions under which benefits are provided however the employer shall not differentiate between different class of practitioners across WA Health in terms or range of benefits or the conditions under which benefits are provided. (15) If a practitioner is found to have committed misconduct in the claiming a salary packaging benefit the employer is entitled to prospectively cease to provide some or all salary packing benefits either indefinitely or for any period determined by the employer.

Salary Packaging. (1) For the purposes of this Agreement, salary packaging shall mean an arrangement whereby the wage or salary benefit arising under a contract of employment is reduced, with another or other benefits to the value of the replaced salary being substituted and due to the practitioneremployee. (2) A practitioner An employee may, by agreement with the employer, enter into a salary packaging arrangement. (3) The employer shall not unreasonably withhold agreement to salary packaging on request from a practitioneran employee. (4) The employer shall not require a practitioner an employee to enter into a salary packaging arrangement, provided that this clause will not impinge on any additional employer provided benefits. (5) A salary packaging arrangement shall be formulated and operate on the basis that, on balance, there shall be no material disadvantage to of the practitioner employee concerned, and shall be cost neutral in relation to the total employment cost to the employer. (6) A salary packaging arrangement must comply with relevant taxation laws and the employer shall not be liable for additional tax, penalties or other costs payable or which may become payable by the practitioneremployee. (7) In the event of any increase or additional payments of tax or penalties associated with the employment of the practitioneremployee, or the provision of employer benefits under the salary packaging agreement, such tax, penalties and any other costs shall be borne by the practitioneremployee. (8) A practitioner An employee may elect to cancel any salary packaging arrangement by giving a minimum of four weeks notice. (9) The employer may elect to cancel any salary packaging arrangement by giving a minimum of four weeks notice if the employer incurs a liability to pay fringe benefits tax or any other tax in respect of the non-cash benefits provided, provided that the employer cannot retrospectively cancel any salary packaging arrangement. (10) Notwithstanding subclauses (8) and (9) of this clause, the employer and the Practitioner employee may agree to forgo the notice period. (11) The cancellation of salary packaging will not cancel or otherwise effect the operation of this Agreement. (12) For the purposes of this provision, any penalty rate, loading or other salary related allowances which would ordinarily be calculated on the basis of the salary rates expressed in Schedule 1 Full Time Annual Base Salary Rates Clause 14 – Salaries and Classifications, shall continue to be so calculated despite an election to participate in any salary packaging arrangement. (13) For the purposes of this provision, statutory 9% employer superannuation contributions to the Government Employees Superannuation Board administered West State Superannuation Scheme shall be made on the basis of pre-packaging salary rates. To avoid doubt, employer contributions shall not be reduced as a result of a practitioner an employee participating in salary packaging pursuant to this provision. (14) The employer Employer may at any time vary the range of benefits provided or the conditions under which benefits are provided however the employer Employer shall not differentiate between different class of practitioners Employees across WA Health in terms or range of benefits or the conditions under which benefits are provided. (15) If a practitioner an Employee is found to have committed misconduct in the claiming a salary packaging benefit the employer Employer is entitled to prospectively cease to provide some or all salary packing benefits either indefinitely or for any period determined by the employerEmployer.

Salary Packaging. (1a) For The rates of pay specified in this Agreement may be packaged in accordance with the purposes of Employer's salary packaging program. The salary packaging program shall be administered by a salary packaging provider as selected by the Employer. (b) The Employer agrees to permit all staff covered by this Agreement, salary packaging shall mean an arrangement whereby the wage or salary benefit arising under a contract of employment is reduced, with another or other benefits who elect to the value of the replaced salary being substituted and due to the practitioner. (2) A practitioner may, by agreement do so with the employerexternal packaging provider, enter into a salary packaging arrangement. (3) The employer shall not unreasonably withhold agreement convert their gross remuneration to salary packaging on request from a practitioner. (4) The employer shall not require a practitioner to enter into a salary packaging arrangement, provided that this clause will not impinge on any additional employer provided packaged benefits. (5c) A The Employer agrees that the terms and conditions of such a package must be subject to the following provisions: (i) overtime and shift penalties must be calculated on the Agreement rate of pay which would have applied to the employee in the absence of the employee being able to participate in salary packaging arrangement shall under the terms of this Agreement; (ii) non salary packaged benefits must be formulated and operate paid for any period in respect of which the employee is paid wages or the equivalent, including but not limited to annual or other leave with pay; (iii) superannuation payments required to be paid to an Industry Superannuation Fund of the employees choice under the Superannuation Guarantee (Administration) Xxx 0000 as amended from time to time must be calculated on the basis that, Agreement rate of pay as if no salary packaging agreement was in place; (iv) annual leave loading entitlements must be calculated on balance, there the Agreement rate of pay as if no salary packaging agreement was in place; and (v) employees who have entered into salary packaging may alter their salary packaging arrangements or withdraw from salary packaging by notifying the salary packaging provider. The salary packaging provider shall be no material disadvantage then notify the Employer on the arrangements that shall apply to the practitioner concerned, and shall be cost neutral in relation to the total employment cost to the employereach individual employee. (6d) A No employee, as a result of salary packaging arrangement must comply with relevant taxation laws packaging, shall receive less, in wages and benefit, than currently provided for in this Agreement, or provided for by any over Agreement payment previously agreed between the Employer and the employer shall not be liable for additional tax, penalties or other costs payable or which may become payable by employee and in place at the practitionertime of the agreement taking effect. (7e) In Employees who elect to salary package should be aware of the following: (i) that there is no compulsion for any employee to participate in salary packaging; (ii) that all conditions contained in this Agreement, other than salary packaging as provided for in this Agreement will continue to apply; (iii) that the structure of any agreed package complies with taxation and other relevant laws; (iv) that they should consult with a financial adviser prior to electing to salary package; (v) that where changes are proposed to all salary packaging arrangements, or salary packaging arrangements are to be cancelled for reasons other than legislative requirements then the employee must give one months’ notice and the Employer must give three months’ notice, except in circumstances in which an employee ceases to be employed by the Employer; and (vi) that in the event that the Employer ceases to attract exemption from payment of any increase or additional payments of tax or penalties associated with the employment of the practitionerFringe Benefits Tax, or the provision of employer benefits under the all salary packaging agreement, such tax, penalties arrangements will be terminated and any other costs shall be borne by the practitioner. (8) A practitioner may elect individual employee's wages will revert to cancel any salary packaging arrangement by giving a minimum of four weeks notice. (9) The employer may elect to cancel any salary packaging arrangement by giving a minimum of four weeks notice if the employer incurs a liability to pay fringe benefits tax or any other tax those specified in respect of the non-cash benefits provided, provided that the employer cannot retrospectively cancel any salary packaging arrangement. (10) Notwithstanding subclauses (8) and (9) of this clause, the employer and the Practitioner may agree to forgo the notice period. (11) The cancellation of salary packaging will not cancel or otherwise effect the operation of this Agreement. (12f) For the purposes of this provision, any penalty rate, loading or other salary related allowances which would ordinarily Salary packaging for all employees shall only be calculated on the basis of the salary rates expressed in Schedule 1 Full Time Annual Base Salary Rates shall continue to be so calculated despite an election to participate in any salary packaging arrangement. (13) For the purposes of this provision, statutory 9% employer superannuation contributions shall be made on the basis of pre-packaging salary rates. To avoid doubt, employer contributions shall not be reduced as a result of a practitioner participating in salary packaging pursuant to this provision. (14) The employer may at any time vary the range of benefits provided or the conditions under which benefits are provided however the employer shall not differentiate between different class of practitioners across WA Health in terms or range of benefits or the conditions under which benefits are provided. (15) If a practitioner is found to have committed misconduct in the claiming a salary packaging benefit the employer is entitled to prospectively cease to provide some or all salary packing benefits either indefinitely or for any period determined entered into by the employerEmployer as provided for by this Agreement.

Salary Packaging. (1) 8.1 For the purposes of this Agreement, salary packaging shall mean an arrangement whereby the wage wages or salary benefit arising under a contract of employment is reduced, with another or other benefits to the value of the replaced salary wages being substituted and due to the practitioneremployee. (2) A practitioner 8.2 An employee may, by agreement with the employer, enter into a salary packaging arrangement. (3) 8.3 The employer shall not unreasonably withhold agreement to salary packaging on request from a practitioneran employee. (4) 8.4 The employer shall not require a practitioner an employee to enter into a salary packaging arrangement, provided that this clause will not impinge on any additional employer provided benefits. (5) 8.5 A salary packaging arrangement shall be formulated and operate on the basis that, on balance, there shall be no material disadvantage to of the practitioner employee concerned, and shall be cost neutral in relation to the total employment cost to the employer. (6) 8.6 A salary packaging arrangement must comply with relevant taxation laws and the employer shall not be liable for additional tax, penalties or other costs payable or which may become payable by the practitioneremployee. (7) 8.7 In the event of any increase or additional payments of tax or penalties associated with the employment of the practitioneremployee, or the provision of employer benefits under the salary packaging agreement, such tax, penalties and any other costs shall be borne by the practitioneremployee. (8) A practitioner 8.8 An employee may elect to cancel any salary packaging arrangement by giving a minimum of four weeks weeks’ notice. (9) 8.9 The employer may elect to cancel any salary packaging arrangement by giving a minimum of four weeks weeks’ notice if the employer incurs a liability to pay fringe benefits tax or any other tax in respect of the non-cash benefits provided, provided that the employer cannot retrospectively cancel any salary packaging arrangement. (10) 8.10 Notwithstanding subclauses (8) 8.8 and (9) 8.9 of this clause, the employer and the Practitioner employee may agree to forgo the notice period. (11) 8.11 The cancellation of salary packaging will not cancel or otherwise effect the operation of this Agreement. (12) 8.12 For the purposes of this provision, any penalty rate, loading or other salary related allowances which would ordinarily be calculated on the basis of the salary rates expressed in Schedule 1 Full Time Annual Base Salary Rates 2 - Wages shall continue to be so calculated despite an election to participate in any salary packaging arrangement. (13) 8.13 For the purposes of this provision, statutory 9% employer contributions to a complying superannuation contributions shall fund will be made on the basis of pre-packaging salary rates. To avoid doubt, employer contributions shall will not be reduced as a result of a practitioner an employee participating in salary packaging pursuant to this provision. (14) 8.14 The employer may at any time vary the range of benefits provided or the conditions under which benefits are provided however the employer Employer shall not differentiate between different class of practitioners Employees across WA Health in terms or range of benefits or the conditions under which benefits are provided. (15) 8.15 If a practitioner an Employee is found to have committed misconduct in the claiming of a salary packaging benefit benefit, without limiting any other action the employer may take in respect of the misconduct, the employer is entitled to prospectively cease to provide some or all salary packing benefits either indefinitely or for any period determined by the employer.

Salary Packaging. (1i) For By agreement with their employer, employees may elect to package part or all of their salary in accordance with this clause, to obtain a range of benefits as set out in the purposes NSW Health Policy Directive PD2018_044 Salary Packaging Policy and Procedure Manual. Such election must be made prior to the commencement of the period of service to which the earnings relate. Where an employee also elects to salary sacrifice to superannuation under this agreement, the combined amount of salary packaging/sacrificing may be up to 100 per cent of salary. Now called Any salary packaging above the fringe benefit exemption cap will attract fringe benefits tax as described in paragraph (iv) below. (ii) Where an employee elects to package an amount of salary: (a) Subject to Australian taxation law, the packaged amount of salary will reduce the salary subject to PAYE taxation deductions by that packaged amount. (b) Any allowance, penalty rate, overtime payment, payment for unused leave entitlements, weekly workers’ compensation, or other payment other than any payment for leave taken in service, to which an employee is entitled under this agreement or statute which is expressed to be determined by reference to an employee’s salary, shall be calculated by reference to the salary which would have applied to the employee under this agreement in the absence of any salary packaging or salary sacrificing made under this agreement. (c) ‘Salary’ for the purpose of this clause, for superannuation purposes, and for the calculation of Agreement entitlements, shall mean the Agreement salary as specified in this Agreement, and which shall include ‘approved employment benefits’ which refer to fringe benefit savings, administration costs, and the value of packaged benefits. (iii) Any pre-tax and post-tax payroll deductions must be taken into account prior to determining the amount of available salary to be packaged. Such payroll deductions may include but are not limited to superannuation payments, HECS payments, child support payments, judgement debtor/garnishee orders, union fees, and private health fund membership fees. (iv) The salary packaging shall mean an arrangement whereby scheme utilises a fringe benefit taxation exemption status conferred on public hospitals and area health services, which provides for a fringe benefit tax exemption cap of $17,000 per annum. The maximum amount of fringe benefits-free tax savings that can be achieved under the wage or salary benefit arising under a contract scheme is where the value of employment benefits when grossed-up, equal the fringe benefits exemption cap of $17,000. Where the grossed-up value exceeds the cap, the employer is reducedliable to pay fringe benefits tax on the amount in excess of $17,000, with another or other benefits but will pass this cost on to the employee. The employer’s share of savings, the combined administration cost, and the value of the replaced salary being substituted and due to the practitionerpackage benefits, are deducted from pre-tax dollars. (2v) A practitioner may, by agreement with The parties agree that the employer, enter into a salary packaging arrangementapplication of the fringe benefits tax exemption status conferred on public hospitals and area health services is subject to prevailing Australian taxation laws. (3vi) The employer shall not unreasonably withhold agreement If an employee wishes to withdraw from the salary packaging on request from a practitionerscheme, the employee may only do so in accordance with the required period of notice as set out in the NSW Health Policy Directive PD2018_044 Salary Packaging Policy and Procedure Manual. (4vii) The employer shall not require a practitioner Where an employee ceases to enter into a salary packaging arrangementpackage, provided that this clause arrangements will not impinge on any additional employer provided benefits. (5) A salary packaging arrangement shall be formulated and operate on made to convert the basis thatagreed package amount to salary. Any costs associated with the conversion will be borne by the employee, on balance, there shall be no material disadvantage to the practitioner concerned, and shall be cost neutral in relation to the total employment cost to the employer. (6) A salary packaging arrangement must comply with relevant taxation laws and the employer shall not be liable for additional tax, penalties or other costs payable or which may become payable by to make up any salary lost as a consequence of the practitioneremployee’s decision to convert to salary. (7viii) In Employees accepting the event of any increase or additional payments of tax or penalties associated with the employment offer to salary package do so voluntarily. Employees are advised to seek independent financial advice and counselling to apprise them of the practitioner, or the provision implications of employer benefits under the salary packaging agreement, such tax, penalties and any other costs shall be borne by the practitioneron their individual personal financial situations. (8) A practitioner may elect to cancel any salary packaging arrangement by giving a minimum of four weeks notice. (9ix) The employer may elect to cancel any salary packaging arrangement by giving a minimum of four weeks notice if the employer incurs a liability to pay fringe benefits tax or any other tax in respect of the non-cash benefits provided, provided that the employer cannot retrospectively cancel any salary packaging arrangement. (10) Notwithstanding subclauses (8) and (9) of this clause, the employer and the Practitioner may agree to forgo employee shall comply with the notice period. (11) The cancellation of salary packaging will not cancel or otherwise effect the operation of this Agreement. (12) For the purposes of this provision, any penalty rate, loading or other salary related allowances which would ordinarily be calculated on the basis of the salary rates expressed in Schedule 1 Full Time Annual Base Salary Rates shall continue to be so calculated despite an election to participate in any salary packaging arrangement. (13) For the purposes of this provision, statutory 9% employer superannuation contributions shall be made on the basis of pre-packaging salary rates. To avoid doubt, employer contributions shall not be reduced as a result of a practitioner participating in salary packaging pursuant to this provision. (14) The employer may at any time vary the range of benefits provided or the conditions under which benefits are provided however the employer shall not differentiate between different class of practitioners across WA Health in terms or range of benefits or the conditions under which benefits are provided. (15) If a practitioner is found to have committed misconduct procedures set out in the claiming a salary packaging benefit the employer is entitled to prospectively cease to provide some or all salary packing benefits either indefinitely or for any period determined by the employerNSW Health Policy Directive PD2018_044 Salary Packaging Policy and Procedure Manual.

Salary Packaging. (1) ‌ 18.1 For the purposes of this Agreement, salary packaging shall will mean an arrangement whereby the wage or salary benefit arising under a contract of employment is reduced, with another or other benefits to the value of the replaced salary being substituted and due to the practitioneremployee. (2) A practitioner 18.2 An employee may, by agreement with the employerEmployer, enter into a salary packaging arrangement. (3) 18.3 The employer shall Employer will not unreasonably withhold agreement to salary packaging on request from a practitioneran employee. (4) 18.4 The employer shall Employer will not require a practitioner an employee to enter into a salary packaging arrangement, provided that this clause will not impinge on any additional employer Employer provided benefits. (5) 18.5 A salary packaging arrangement shall will be formulated and operate on the basis that, on balance, there shall will be no material disadvantage to of the practitioner employee concerned, and shall will be cost neutral in relation to the total employment cost to the employerEmployer. (6) 18.6 A salary packaging arrangement must comply with relevant taxation laws and the employer shall Employer will not be liable for additional tax, penalties or other costs payable or which may become payable by the practitioneremployee. (7) 18.7 In the event of any increase or additional payments of tax or penalties associated with the employment of the practitioneremployee, or the provision of employer Employer benefits under the salary packaging agreement, such tax, penalties and any other costs shall will be borne by the practitioneremployee. (8) A practitioner 18.8 An employee may elect to cancel any salary packaging arrangement by giving a minimum of four weeks weeks’ notice. (9) 18.9 The employer Employer may elect to cancel any salary packaging arrangement by giving a minimum of four weeks weeks’ notice if the employer Employer incurs a liability to pay fringe benefits tax or any other tax in respect of the non-cash benefits provided, provided that the employer Employer cannot retrospectively cancel any salary packaging arrangement. (10) 18.10 Notwithstanding subclauses (8) 18.8 and (9) of this clause18.9, the employer Employer and the Practitioner employee may agree to forgo the notice period. (11) 18.11 The cancellation of salary packaging will not cancel or otherwise effect the operation of this Agreement. (12) 18.12 For the purposes of this provision, any penalty rate, loading or other salary related allowances which would ordinarily be calculated on the basis of the salary rates expressed in Schedule 1 Full Time Annual Base Salary Rates shall A – Salaries, will continue to be so calculated despite an election to participate in any salary packaging arrangement. (13) 18.13 For the purposes of this provision, statutory 9% employer Employer contributions to a complying superannuation contributions shall fund will be made on the basis of pre-packaging salary rates. To avoid doubt, employer Employer contributions shall will not be reduced as a result of a practitioner an employee participating in salary packaging pursuant to this provision. (14) 18.14 The employer Employer may at any time vary the range of benefits provided or the conditions under which benefits are provided however the employer shall Employer will not differentiate between different class of practitioners employees across the WA Health System in terms or range of benefits or the conditions under which benefits are provided. (15) 18.15 If a practitioner an employee is found to have committed misconduct in the claiming of a salary packaging benefit benefit, without limiting any other action the employer Employer may take in respect of the misconduct, the Employer is entitled to prospectively cease to provide some or all salary packing packaging benefits either indefinitely or for any period determined by the employerEmployer.

Salary Packaging. 5.7.1 Salary packaging is available to full-time or part-time employees. The features and details of any system are as follows: • comply with Australian Taxation Legislation • it will be operated on a cost neutral basis to the organisation. 5.7.2 Notwithstanding the above Annual salary rates, where agreed between Anglicare SQ and an employee, Anglicare SQ may introduce remuneration packaging in respect of salary (1including any negotiated salary allowable) For and the purposes terms and conditions of such a package shall not, when viewed objectively, be less favourable than the entitlements otherwise available under this Agreement and shall be subject to the following provisions: • Any system introduced will be introduced on a cost neutral basis to the organisation; • Anglicare SQ shall ensure that the structure of any agreed package complies with taxation or other relevant laws; • Anglicare SQ shall advise the employee, in writing, that all conditions of this Agreement shall continue to apply; • The agreement, the terms and conditions of which shall be in writing and signed by both Anglicare SQ and employee, shall detail the components of the total remuneration package for the purpose of this Agreement; • A copy of this Remuneration Package agreement shall be given to the employee, salary packaging and the employee shall mean an arrangement whereby be given adequate opportunity to consult with their nominated representative; • The configuration of the wage or salary benefit arising under a contract of employment is reduced, with another Remuneration Package shall remain in force for the period agreed between the employee and Anglicare SQ; and should there be any changes in taxation legislation or other benefits relevant laws the Remuneration Package agreements will be reviewed and renegotiated to comply with any legislative changes. 5.7.3 Employer superannuation contributions will be on the value full package. 5.7.4 An employee may enter into a written agreement with Anglicare SQ to salary sacrifice for superannuation. Such salary sacrifice contributions are in addition to Anglicare SQ contribution of 9.5%. 5.7.5 Where at the end of the replaced salary being substituted and due agreed period the full amount allocated to the practitioner. (2) A practitioner maya specified benefit has not been utilised, by agreement with between Anglicare SQ and the employeremployee, enter into a salary packaging arrangement. (3) The employer shall not unreasonably withhold agreement to salary packaging on request from a practitioner. (4) The employer shall not require a practitioner to enter into a salary packaging arrangement, provided that this clause will not impinge on any additional employer provided benefits. (5) A salary packaging arrangement shall unused amount may be formulated and operate on the basis that, on balance, there shall be no material disadvantage carried forward to the practitioner concerned, and shall next period or paid as salary which will be cost neutral in relation subject to the total employment cost to the employerusual taxation requirements. (6) A salary packaging arrangement must comply with relevant taxation laws and the employer shall not be liable for additional tax, penalties or other costs payable or which may become payable by the practitioner. (7) In the event of any increase or additional payments of tax or penalties associated with the employment of the practitioner, or the provision of employer benefits under the salary packaging agreement, such tax, penalties and any other costs shall be borne by the practitioner. (8) A practitioner may elect to cancel any salary packaging arrangement by giving a minimum of four weeks notice. (9) The employer may elect to cancel any salary packaging arrangement by giving a minimum of four weeks notice if the employer incurs a liability to pay fringe benefits tax or any other tax in respect of the non-cash benefits provided, provided that the employer cannot retrospectively cancel any salary packaging arrangement. (10) Notwithstanding subclauses (8) and (9) of this clause, the employer and the Practitioner may agree to forgo the notice period. (11) The cancellation of salary packaging will not cancel or otherwise effect the operation of this Agreement. (12) For the purposes of this provision, any penalty rate, loading or other salary related allowances which would ordinarily be calculated on the basis of the salary rates expressed in Schedule 1 Full Time Annual Base Salary Rates shall continue to be so calculated despite an election to participate in any salary packaging arrangement. (13) For the purposes of this provision, statutory 9% employer superannuation contributions shall be made on the basis of pre-packaging salary rates. To avoid doubt, employer contributions shall not be reduced as a result of a practitioner participating in salary packaging pursuant to this provision. (14) The employer may at any time vary the range of benefits provided or the conditions under which benefits are provided however the employer shall not differentiate between different class of practitioners across WA Health in terms or range of benefits or the conditions under which benefits are provided. (15) If a practitioner is found to have committed misconduct in the claiming a salary packaging benefit the employer is entitled to prospectively cease to provide some or all salary packing benefits either indefinitely or for any period determined by the employer.

Salary Packaging. (1) 29.1 For the purposes of this Agreement, salary packaging shall will mean an arrangement whereby the wage or salary benefit arising under a contract of employment is reduced, with another or other benefits to the value of the replaced salary being substituted and due to the practitioneremployee. (2) A practitioner 29.2 An employee may, by agreement with the employerEmployer, enter into a salary packaging arrangement. (3) 29.3 The employer shall Employer will not unreasonably withhold agreement to salary packaging on request from a practitioneran employee. (4) 29.4 The employer shall Employer will not require a practitioner an employee to enter into a salary packaging arrangement, provided that this clause will not impinge on any additional employer provided benefits. (5) 29.5 A salary packaging arrangement shall will be formulated and operate on the basis that, on balance, there shall will be no material disadvantage to of the practitioner employee concerned, and shall will be cost neutral in relation to the total employment cost to the employerEmployer. (6) 29.6 A salary packaging arrangement must comply with relevant taxation laws and the employer shall Employer will not be liable for additional tax, penalties or other costs payable or which may become payable by the practitioneremployee. (7) 29.7 In the event of any increase or additional payments of tax or penalties associated with the employment of the practitioneremployee, or the provision of employer benefits under the salary packaging agreement, such tax, penalties and any other costs shall will be borne by the practitioneremployee. (8) A practitioner 29.8 An employee may elect to cancel any salary packaging arrangement by giving a minimum of four weeks weeks’ notice. (9) 29.9 The employer Employer may elect to cancel any salary packaging arrangement by giving a minimum of four weeks weeks’ notice if the employer Employer incurs a liability to pay fringe benefits tax or any other tax in respect of the non-cash benefits provided, provided that the employer Employer cannot retrospectively cancel any salary packaging arrangement. (10) 29.10 Notwithstanding subclauses (8) 29.8 and (9) of this clause29.9, the employer Employer and the Practitioner employee may agree to forgo the notice period. (11) 29.11 The cancellation of salary packaging will not cancel or otherwise effect the operation of this Agreement. (12) 29.12 For the purposes of this provision, any penalty rate, loading or other salary related allowances which would ordinarily be calculated on the basis of the salary rates expressed in Schedule 1 Full Time Annual Base Salary Rates shall Clause 24 – Classification Structure and Wages, will continue to be so calculated despite an election to participate in any salary packaging arrangement. (13) 29.13 For the purposes of this provision, statutory 9% employer Employer contributions to a complying superannuation contributions shall fund will be made on the basis of pre-packaging salary rates. To avoid doubt, employer Employer contributions shall will not be reduced as a result of a practitioner an employee participating in salary packaging pursuant to this provision. (14) 29.14 The employer Employer may at any time vary the range of benefits provided or the conditions under which benefits are provided however the employer shall Employer will not differentiate between different class of practitioners employees across WA Health in terms or range of benefits or the conditions under which benefits are provided. (15) 29.15 If a practitioner an employee is found to have committed misconduct in the claiming of a salary packaging benefit benefit, without limiting any other action the employer Employer may take in respect of the misconduct, the Employer is entitled to prospectively cease to provide some or all salary packing packaging benefits either indefinitely or for any period determined by the employerEmployer. PART 6 ALLOWANCES‌‌

Salary Packaging. (1) 30.1 For the purposes of this Agreement, salary packaging shall will mean an arrangement whereby where the wage or salary benefit arising under a contract of employment is reduced, with another or other benefits to the value of the replaced salary being substituted and due to the practitionerEmployee. (2) A practitioner 30.2 An Employee may, by agreement with the employerEmployer, enter into a salary packaging arrangement. (3) 30.3 The employer shall Employer will not unreasonably withhold agreement to salary packaging on request from a practitioneran Employee. (4) 30.4 The employer shall Employer will not require a practitioner an Employee to enter into a salary packaging arrangement, provided that this clause will not impinge on any additional employer Employer provided benefits. (5) 30.5 A salary packaging arrangement shall will be formulated and operate on the basis that, on balance, there shall will be no material disadvantage to of the practitioner Employee concerned, and shall will be cost neutral in relation to the total employment cost to the employerEmployer. (6) 30.6 A salary packaging arrangement must comply with relevant taxation laws and the employer shall Employer will not be liable for additional tax, penalties or other costs payable or which may become payable by the practitionerEmployee. (7) 30.7 In the event of any increase or additional payments of tax or penalties associated with the employment of the practitionerEmployee, or the provision of employer Employer benefits under the salary packaging agreement, such tax, penalties and any other costs shall will be borne by the practitionerEmployee. (8) A practitioner 30.8 An Employee may elect to cancel any salary packaging arrangement by giving a minimum of four weeks weeks’ notice. (9) 30.9 The employer Employer may elect to cancel any salary packaging arrangement by giving a minimum of four weeks weeks’ notice if the employer Employer incurs a liability to pay fringe benefits tax or any other tax in respect of the non-cash benefits provided, provided that the employer Employer cannot retrospectively cancel any salary packaging arrangement. (10) 30.10 Notwithstanding subclauses (8) 30.8 and (9) of this clause30.9, the employer Employer and the Practitioner Employee may agree to forgo the notice period. (11) 30.11 The cancellation of salary packaging will not cancel or otherwise effect the operation of this Agreement. (12) 30.12 For the purposes of this provision, any penalty rate, loading or other salary related allowances which would ordinarily be calculated on the basis of the salary rates expressed in Schedule 1 Full Time Annual Base Salary Rates shall Clause 24 – Classification Structure and Wages, will continue to be so calculated despite an election to participate in any salary packaging arrangement. (13) 30.13 For the purposes of this provision, statutory 9% employer Employer contributions to a complying superannuation contributions shall fund will be made on the basis of pre-packaging salary rates. To avoid doubt, employer Employer contributions shall will not be reduced as a result of a practitioner an Employee participating in salary packaging pursuant to this provision. (14) 30.14 The employer Employer may at any time vary the range of benefits provided or the conditions under which benefits are provided however the employer shall Employer will not differentiate between different class of practitioners Employees across WA Health in terms or range of benefits or the conditions under which benefits are provided. (15) 30.15 If a practitioner an Employee is found to have committed misconduct in the claiming of a salary packaging benefit benefit, without limiting any other action the employer Employer may take in respect of the misconduct, the Employer is entitled to prospectively cease to provide some or all salary packing packaging benefits either indefinitely or for any period determined by the employerEmployer. PART 6 ALLOWANCES

Salary Packaging. (1) 30.1 For the purposes of this Agreement, salary packaging shall will mean an arrangement whereby the wage or salary benefit arising under a contract of employment is reduced, with another or other benefits to the value of the replaced salary being substituted and due to the practitioneremployee. (2) A practitioner 30.2 An employee may, by agreement with the employer, enter into a salary packaging arrangement. (3) 30.3 The employer shall will not unreasonably withhold agreement to salary packaging on request from a practitioneran employee. (4) 30.4 The employer shall will not require a practitioner an employee to enter into a salary packaging arrangement, provided that this clause will not impinge on any additional employer provided benefits. (5) 30.5 A salary packaging arrangement shall will be formulated and operate on the basis that, on balance, there shall will be no material disadvantage to of the practitioner employee concerned, and shall will be cost neutral in relation to the total employment cost to the employer. (6) 30.6 A salary packaging arrangement must comply with relevant taxation laws and the employer shall will not be liable for additional tax, penalties or other costs payable or which may become payable by the practitioneremployee. (7) 30.7 In the event of any increase or additional payments of tax or penalties associated with the employment of the practitioneremployee, or the provision of employer benefits under the salary packaging agreement, such tax, penalties and any other costs shall will be borne by the practitioneremployee. (8) A practitioner 30.8 An employee may elect to cancel any salary packaging arrangement by giving a minimum of four weeks notice. (9) 30.9 The employer may elect to cancel any salary packaging arrangement by giving a minimum of four weeks notice if the employer incurs a liability to pay fringe benefits tax or any other tax in respect of the non-cash benefits provided, provided that the employer cannot retrospectively cancel any salary packaging arrangement. (10) 30.10 Notwithstanding subclauses (8) 30.8 and (9) of this clause30.9, the employer and the Practitioner employee may agree to forgo the notice period. (11) 30.11 The cancellation of salary packaging will not cancel or otherwise effect the operation of this Agreement.Agreement.‌ (12) 30.12 For the purposes of this provision, any penalty rate, loading or other salary related allowances which would ordinarily be calculated on the basis of the salary rates expressed in Schedule 1 Full Time Annual Base Salary Rates shall Clause 24 – Classification Structure and Wages, will continue to be so calculated despite an election to participate in any salary packaging arrangement. (13) 30.13 For the purposes of this provision, statutory 9% employer superannuation contributions shall to the Government Employees Superannuation Board administered West State Superannuation Scheme will be made on the basis of pre-packaging salary rates. To avoid doubt, employer contributions shall will not be reduced as a result of a practitioner an employee participating in salary packaging pursuant to this provision. (14) 30.14 The employer may at any time vary the range of benefits provided or the conditions under which benefits are provided however the employer shall will not differentiate between different class of practitioners employees across WA Health in terms or range of benefits or the conditions under which benefits are provided. (15) 30.15 If a practitioner an employee is found to have committed misconduct in the claiming a salary packaging benefit the employer is entitled to prospectively cease to provide some or all salary packing benefits either indefinitely or for any period determined by the employer.

Salary Packaging. (1) 8.1 For the purposes of this Agreement, salary packaging shall mean an arrangement whereby the wage wages or salary benefit arising under a contract of employment is reduced, with another or other benefits to the value of the replaced salary wages being substituted and due to the practitioneremployee. (2) A practitioner 8.2 An employee may, by agreement with the employer, enter into a salary packaging arrangement. (3) 8.3 The employer shall not unreasonably withhold agreement to salary packaging on request from a practitioneran employee. (4) 8.4 The employer shall not require a practitioner an employee to enter into a salary packaging arrangement, provided that this clause will not impinge on any additional employer provided benefits. (5) 8.5 A salary packaging arrangement shall be formulated and operate on the basis that, on balance, there shall be no material disadvantage to of the practitioner employee concerned, and shall be cost neutral in relation to the total employment cost to the employer. (6) 8.6 A salary packaging arrangement must comply with relevant taxation laws and the employer shall not be liable for additional tax, penalties or other costs payable or which may become payable by the practitioneremployee. (7) 8.7 In the event of any increase or additional payments of tax or penalties associated with the employment of the practitioneremployee, or the provision of employer benefits under the salary packaging agreement, such tax, penalties and any other costs shall be borne by the practitioneremployee. (8) A practitioner 8.8 An employee may elect to cancel any salary packaging arrangement by giving a minimum of four weeks notice. (9) 8.9 The employer may elect to cancel any salary packaging arrangement by giving a minimum of four weeks notice if the employer incurs a liability to pay fringe benefits tax or any other tax in respect of the non-cash benefits provided, provided that the employer cannot retrospectively cancel any salary packaging arrangement. (10) 8.10 Notwithstanding subclauses (8) 8.8 and (9) 8.9 of this clause, the employer and the Practitioner employee may agree to forgo the notice period. (11) 8.11 The cancellation of salary packaging will not cancel or otherwise effect the operation of this Agreement. (12) 8.12 For the purposes of this provision, any penalty rate, loading or other salary related allowances which would ordinarily be calculated on the basis of the salary rates expressed in Schedule 1 Full Time Annual Base Salary Rates 2. Wages, shall continue to be so calculated despite an election to participate in any salary packaging arrangement. (13) 8.13 For the purposes of this provision, statutory 9% employer superannuation contributions to the Government Employees Superannuation Board administered West State Superannuation Scheme shall be made on the basis of pre-packaging salary rates. To avoid doubt, employer contributions shall not be reduced as a result of a practitioner an employee participating in salary packaging pursuant to this provision. (14) 8.14 The employer Employer may at any time vary the range of benefits provided or the conditions under which benefits are provided however the employer Employer shall not differentiate between different class of practitioners Employees across WA Health in terms or range of benefits or the conditions under which benefits are provided. (15) 8.15 If a practitioner an Employee is found to have committed misconduct in the claiming a salary packaging benefit the employer Employer is entitled to prospectively cease to provide some or all salary packing benefits either indefinitely or for any period determined by the employerEmployer.

Salary Packaging. (1a) For The parties to this Agreement agree that the purposes rate of pay specified in Clause 8 of this Agreement, Agreement may be packaged in accordance with the employer’s salary packaging shall mean an arrangement whereby the wage or salary benefit arising under a contract of employment is reduced, with another or other benefits to the value of the replaced salary being substituted and due to the practitionerprogram. (2b) A practitioner may, by By agreement with the employerEmployer, enter Employees who elect in writing to do so, may convert a component of their annual ordinary time salary to packaged benefits. (c) The Employer agrees that the terms and conditions of such a package must be subject to the following provisions, overtime and shift penalties must be calculated on the salary level which would have applied to the employee in the absence of the employee being able to participate in salary packaging under the terms of this Clause. (d) Non Salary packaged benefits must be paid for any period in respect of which the employee is paid salary or the equivalent, including but not limited to worker’s annual or other leave with pay; including long service leave. (e) If during the life of a salary packaging agreement between the Employer and the Employee, the Employee becomes entitled to workers compensation payments, the Employee will not receive less than the entitlements due if no salary packaging arrangements had been entered into with the Employer. (f) In the event that the Employee ceases to be employed by the Employer this agreement will cease to apply as at the date of termination and all entitlements due on termination will be paid at the rate provided for in this Agreement. Any outstanding benefit still due under this agreement upon termination will be paid as cash salary benefit. (g) Superannuation payments required under the Superannuation Guarantee (Administration) Act 1992 as amended from time to time must be calculated on the salary rate as per Clause 8 as if no salary packaging agreement was in place. (h) Annual Leave loading entitlements must be calculated on the Agreement rate of pay as if no salary packaging agreement was in place. (i) Employees who have entered into a salary packaging arrangementagreement will be given the opportunity to review such agreements annually, and to amend or withdraw from such an agreement. (3j) The employer Any salary increases awarded through Collective Agreement bargaining shall not unreasonably withhold agreement be payable to Employees covered by a salary packaging on request from a practitioneragreement; such increase to be applied to the base rate of pay before salary packaging. (4k) The employer shall not require No Employee, as a practitioner to enter result of entering into a salary packaging arrangement, provided that this clause will not impinge on any additional employer provided benefits. (5) A salary packaging arrangement shall be formulated and operate on the basis that, on balance, there shall be no material disadvantage to the practitioner concerned, and shall be cost neutral in relation to the total employment cost to the employer. (6) A salary packaging arrangement must comply with relevant taxation laws and the employer shall not be liable for additional tax, penalties or other costs payable or which may become payable by the practitioner. (7) In the event of any increase or additional payments of tax or penalties associated with the employment of the practitioner, or the provision of employer benefits under the salary packaging agreement, such taxshall receive less, penalties in salary and any other costs shall be borne by the practitioner. (8) A practitioner may elect to cancel any salary packaging arrangement by giving a minimum of four weeks notice. (9) The employer may elect to cancel any salary packaging arrangement by giving a minimum of four weeks notice if the employer incurs a liability to pay fringe benefits tax or any other tax benefit, than currently provided for in respect of the non-cash benefits provided, provided that the employer cannot retrospectively cancel any salary packaging arrangement. (10) Notwithstanding subclauses (8) and (9) of this clause, the employer and the Practitioner may agree to forgo the notice period. (11) The cancellation of salary packaging will not cancel or otherwise effect the operation of this Agreement. (12l) For The Employer further agrees that in the purposes promotion and implementation of this provision, salary packaging to Employees it will advise each Employee in writing: (i) that there is no compulsion for any penalty rate, loading or other salary related allowances which would ordinarily be calculated on the basis of the salary rates expressed in Schedule 1 Full Time Annual Base Salary Rates shall continue to be so calculated despite an election Employee to participate in salary packaging; (ii) that all Agreement conditions, other than salary packaging, will continue to apply; (iii) of the classification level and the current base salary payable as applicable under this Agreement; (iv) that the structure of any agreed package complies with taxation and other relevant laws; (v) that they may consult with a financial adviser prior to signing any salary packaging arrangementsacrifice agreement. To facilitate this, the Employee must be provided with a copy of any proposed agreement prior to being required to sign such an agreement. (13vi) For of the purposes right of the Employee to inspect details of the payments and transactions made under the terms of any agreement and for this provisionpurpose, statutory 9% employer superannuation contributions shall where such details are maintained electronically, the Employee must be made on provided with a print-out of the basis relevant information; (vii) that where at the end of pre-packaging salary rates. To avoid doubt, employer contributions shall the agreed period the full amount allocated to a specific benefit has not been expended the unused amount will be reduced as a result of a practitioner participating in carried forward to the next period; (viii) that where changes are proposed to all salary packaging pursuant arrangements, or salary packaging arrangements are to this provisionbe cancelled for reasons other than legislative requirements then both the Employer and the Employee must give two months notice, except in circumstances in which an Employee ceases to be Employed by the Employer. (14m) The employer may at any time vary That in the range event that the Employer ceases to attract exemption from payment of benefits provided or Fringe Benefits Tax, all salary packaging arrangements will be terminated and the conditions under which benefits are provided however the employer shall not differentiate between different class of practitioners across WA Health individual Employee’s wages will revert to those specified in terms or range of benefits or the conditions under which benefits are providedthis Agreement. (15n) If a practitioner is found to have committed misconduct in the claiming a salary Salary packaging benefit the employer is entitled to prospectively cease to provide some or for all salary packing benefits either indefinitely or Employees covered by this Agreement shall only be entered into as provided for any period determined by the employerthis Clause.

Salary Packaging. (1a) For The parties to this Agreement agree that the purposes employee’s rate of this Agreement, salary packaging shall mean an arrangement whereby pay may be packaged in accordance with the wage or salary benefit arising under a contract of employment is reduced, with another or other benefits to the value of the replaced salary being substituted and due to the practitioneremployer's Salary Packaging Program. (2b) A practitioner mayThe employer agrees to permit all employees covered by this Agreement who elect in writing to do so, by agreement with to convert a maximum of 50% of their annual ordinary time salary to packaged benefits, but may not exceed $17,000 per annum in grossed up benefits or other amounts allowed for under the employer, enter into a salary packaging arrangementrelevant legislation. (3c) The employer shall not unreasonably withhold agreement Employer agrees that the terms and conditions of such a package must be subject to the following provisions, overtime and shift penalties must be calculated on the salary level which would have applied to the employee in the absence of the employee being able to participate in salary packaging on request from a practitioner. (4) The employer shall not require a practitioner to enter into a salary packaging arrangement, provided that this clause will not impinge on any additional employer provided benefits. (5) A salary packaging arrangement shall be formulated and operate on the basis that, on balance, there shall be no material disadvantage to the practitioner concerned, and shall be cost neutral in relation to the total employment cost to the employer. (6) A salary packaging arrangement must comply with relevant taxation laws and the employer shall not be liable for additional tax, penalties or other costs payable or which may become payable by the practitioner. (7) In the event of any increase or additional payments of tax or penalties associated with the employment of the practitioner, or the provision of employer benefits under the salary packaging agreement, such tax, penalties and any other costs shall be borne by the practitioner. (8) A practitioner may elect to cancel any salary packaging arrangement by giving a minimum of four weeks notice. (9) The employer may elect to cancel any salary packaging arrangement by giving a minimum of four weeks notice if the employer incurs a liability to pay fringe benefits tax or any other tax in respect of the non-cash benefits provided, provided that the employer cannot retrospectively cancel any salary packaging arrangement. (10) Notwithstanding subclauses (8) and (9) of this clause, the employer and the Practitioner may agree to forgo the notice period. (11) The cancellation of salary packaging will not cancel or otherwise effect the operation terms of this Agreement. (12d) For Non salary packaged benefits must be paid for any period in respect of which the purposes of this provisionemployee is paid wages or the equivalent, any penalty rate, loading including but not limited to worker's annual or other leave with pay; including long service leave. (e) If during the life of a Salary Packaging Agreement between the employer and the employee, the employee becomes entitled to workers compensation payments, the employee will not receive less than the entitlements due if no salary related allowances which would ordinarily packaging arrangements had been entered into with the employer. (f) In the event that the employee ceases to be employed by the employer this Agreement will cease to apply as at the date of termination and all entitlements due on termination will be paid at the wage rate provided for in the Agreement. Any outstanding benefit still due under this Agreement upon termination will be paid as non-cash salary benefit (g) Superannuation payments required to be paid to HESTA under the Superannuation Guarantee (Administration) Act 1992 as amended from time to time must be calculated on the basis Agreement rate of the salary rates expressed pay as if no Salary Packaging Agreement was in Schedule 1 Full Time Annual Base Salary Rates shall continue to be so calculated despite an election to participate in any salary packaging arrangementplace. (13h) For Annual leave loading entitlements must be calculated on the purposes Agreement rate of this provisionpay as if no Salary Packaging Agreement was in place. (i) Employees who have entered into a Salary Packaging Agreement will be given the opportunity to review such Agreements annually, statutory 9% employer superannuation contributions and to amend or withdraw from such an Agreement; (j) Any wage increases due through the Agreement shall be made on payable to employees covered by a Salary Packaging Agreement; such increase to be applied to the basis base rate of pre-packaging pay before salary rates. To avoid doubtpackaging. (k) No employee, employer contributions shall not be reduced as a result of entering into a practitioner participating Salary Packaging Agreement, shall receive less, in salary packaging pursuant to this provisionwages and benefit, than currently provided for in the relevant Agreement, or provided for by any over Agreement payment previously agreed between the employer and the employee and in place at the time of the Agreement taking effect. (14l) The employer may further agrees that in the promotion and implementation of salary packaging to employees it will advise each employee in writing: (i) that there is no compulsion for any employee to participate in Salary Packaging; (ii) that all Agreement conditions, other than salary packaging as provided for in this Agreement, will continue to apply; (iii) of the classification level and the current base salary payable as applicable under the Agreement; (iv) that the structure of any agreed package complies with taxation and other relevant laws; (v) that they should consult with a financial adviser prior to signing any Salary Packaging Agreement. To facilitate this, the employee must be provided with a copy of any proposed Agreement prior to being required to sign such an Agreement; (vi) of the right of the employee to inspect details of the payments and transactions made under the terms of this Agreement and for this purpose, where such details are maintained electronically, the employee must be provided with a printout of the relevant information; (vii) that where at any time vary the range end of benefits provided the agreed period the full amount allocated to a specific benefit has not been expended the unused amount will not be carried forward to the next period; (viii) that where changes are proposed to all salary packaging arrangements, or salary packaging arrangements are to be cancelled for reasons other than legislative requirements then both the conditions under which benefits are provided however employee and the employer shall not differentiate between different class of practitioners across WA Health must give two months notice, except in terms or range of benefits or the conditions under circumstances in which benefits are provided. (15) If a practitioner is found an employee ceases to have committed misconduct in the claiming a salary packaging benefit the employer is entitled to prospectively cease to provide some or all salary packing benefits either indefinitely or for any period determined be employed by the employer. (m) That in the event that the employer ceases to attract concessional Fringe Benefit Tax treatment, all salary packaging arrangements will be terminated and individual employee's wages will revert to those specified in the Agreement. (n) Prior to signing a Salary Packaging Agreement, employees shall be entitled to consult with their Representatives. (o) Salary packaging for all employees shall only be entered into as provided for by this Agreement. (p) The employer shall provide salary sacrifice for superannuation only as a means by which remuneration is payable under this Agreement. (q) Salary sacrifice is an arrangement for the payment of wages or salary and any other component of remuneration payable under this Agreement whereby the total remuneration is broken into a cash and a non-cash component. (r) The total remuneration shall not be less than the cumulative entitlements provided for in this Agreement. Employer payments in the form of superannuation contributions will be the only form of salary sacrifice available. Other forms of salary sacrifice will not be introduced without prior consultation with the Employee or employee representative. The amount an employee can salary sacrifice for superannuation will be limited to the aged based limit under Section 82AAC(2) of the Income Tax Assessment Act 1936. (s) Salary sacrifice is to be entered into on a voluntary basis. Employees should be aware that employer contributed Occupational Superannuation entitlements may be adversely affected by salary sacrifice arrangements. (t) It is the intention of the employer, as far as possible, to maintain a worthwhile salary sacrificing program for eligible staff. Where legislative (eg Fringe Benefits Tax Act 1986 and/or Income Tax Assessment Act) or other changes have the effect of reducing or withdrawing the personal benefits identified/resulting from this Agreement, the employer will not be liable to make up the salary benefits lost by a staff member as an employer. Financial counselling and advice in relation to this clause shall be the responsibility of the employee.

Salary Packaging. (1) 30.1 For the purposes of this Agreement, salary packaging shall will mean an arrangement whereby the wage or salary benefit arising under a contract of employment is reduced, with another or other benefits to the value of the replaced salary being substituted and due to the practitioneremployee. (2) A practitioner 30.2 An employee may, by agreement with the employerEmployer, enter into a salary packaging arrangement. (3) 30.3 The employer shall Employer will not unreasonably withhold agreement to salary packaging on request from a practitioneran employee. (4) 30.4 The employer shall Employer will not require a practitioner an employee to enter into a salary packaging arrangement, provided that this clause will not impinge on any additional employer Employer provided benefits. (5) A 30.5 Where an employee enters into a salary packaging arrangement shall they will be required to enter into a separate written agreement with the Employer that sets out the terms and conditions of such salary packaging arrangement provided that the terms of such agreement will comply with the terms of this clause. 30.6 Such agreement will be formulated and operate on the basis that, on balance, there shall will be no material disadvantage to of the practitioner employee concerned, and shall will be cost neutral in relation to the total employment cost to the employerEmployer. (6) A 30.7 The salary packaging arrangement must comply with relevant taxation laws and the employer shall Employer will not be liable for additional tax, penalties or other costs payable or which may become payable by the practitioneremployee. (7) 30.8 In the event of any increase or additional payments of tax or penalties associated with the employment of the practitioneremployee, or the provision of employer Employer benefits under the salary packaging agreement, such tax, penalties and any other costs shall will be borne by the practitioneremployee. (8) A practitioner 30.9 An employee may elect to cancel any salary packaging arrangement by giving a minimum of four weeks notice.notice.‌ (9) 30.10 The employer Employer may elect to cancel any salary packaging arrangement by giving a minimum of four weeks notice if the employer Employer incurs a liability to pay fringe benefits tax or any other tax in respect of the non-cash benefits provided, provided that the employer Employer cannot retrospectively cancel any salary packaging arrangement. (10) 30.11 Notwithstanding subclauses (8) sub-clauses 30.9 and (9) of this clause30.10, the employer Employer and the Practitioner employee may agree to forgo the notice period. (11) 30.12 The cancellation of salary packaging will not cancel or otherwise effect the operation of this Agreement. (12) For the purposes 30.13 “Clause 65. - Dispute Resolution Procedure” of this provision, Agreement will be used to resolve any penalty rate, loading or other salary related allowances which would ordinarily be calculated on dispute arising from the basis of the salary rates expressed in Schedule 1 Full Time Annual Base Salary Rates shall continue to be so calculated despite an election to participate in any salary packaging arrangement. (13) For the purposes operation of this provision, statutory 9% employer superannuation contributions shall be made on the basis of pre-packaging salary rates. To avoid doubt, employer contributions shall not be reduced as a result of a practitioner participating in salary packaging pursuant to this provisionclause. (14) The employer may at any time vary the range of benefits provided or the conditions under which benefits are provided however the employer shall not differentiate between different class of practitioners across WA Health in terms or range of benefits or the conditions under which benefits are provided. (15) If a practitioner is found to have committed misconduct in the claiming a salary packaging benefit the employer is entitled to prospectively cease to provide some or all salary packing benefits either indefinitely or for any period determined by the employer.

Salary Packaging. (1) For the purposes 12.1 The School is prepared to provide salary packaging to all members of staff who wish to avail themselves of this Agreement, salary packaging shall mean an arrangement whereby the wage or salary benefit arising under a contract of employment is reduced, with another or other benefits to the value of the replaced salary being substituted and due to the practitioner. (2) A practitioner may, by agreement with the employer, enter into a salary packaging arrangement. (3) The employer shall not unreasonably withhold agreement to 12.2 All costs associated with salary packaging on request from a practitioner. (4) The employer shall not require a practitioner to enter into a salary packaging arrangement, provided that this clause will not impinge on any additional employer provided benefits. (5) A salary packaging arrangement shall be formulated and operate on the basis that, on balance, there shall be no material disadvantage to the practitioner concerned, and shall be cost neutral in relation to the total employment cost to the employer. (6) A salary packaging arrangement must comply with relevant taxation laws and the employer shall not be liable for additional tax, penalties or other costs payable or which may become payable by the practitioner. (7) In the event of any increase or additional payments of tax or penalties associated with the employment of the practitioner, or the provision of employer benefits under the salary packaging agreement, such tax, penalties and any other costs shall be borne by the practitionerstaff member. This includes the cost to the School of Fringe Benefits Taxation. (8) A practitioner may elect to cancel any 12.3 Provisions for salary packaging arrangement are as follows : ▪ At the request of an employee and where agreed between the employer and an employee, the employer may introduce salary packaging, in respect of components of remuneration agreed with that employee (1he salary package'), in lieu of the salaries prescribed, as set out in the Agreement and/or Award depending on the form of the final agreement. ▪ The terms and conditions of the salary package ('the salary package agreement') shall not, when viewed objectively, be less favourable than the entitlements otherwise available under this Agreement and Award and shall be subject to the following provisions : 12.3.1 The salary package agreement must (a) be in writing and signed by giving a minimum both the employer and employee; (b) detail the components of four weeks noticethe total salary package for the purpose of - this Agreement ('the components'); (c) state the period of operation of the agreement ('the period'). (9) 12.3.2 A copy of the salary package agreement shall be provided to the employee and a copy shall be available for inspection by an accredited representative of the Union. 12.3.3 The employer may elect must inform the employee in writing of the calculation of the cost of the components in money terms. 12.3.4 The cost of any component will take into account the cost of any Fringe Benefits Tax (FBT) payable. 12.3.5 The choice of salary package must not increase the total cost of employment to cancel any salary packaging arrangement by giving a minimum of four weeks notice if an amount greater than the cost to the employer incurs a liability to pay fringe benefits tax or any other tax of the salary payable in respect of the nonemployee had the employee not chosen to request salary packaging in accordance with this clause. 12.3.6 The employee shall be entitled to inspect details of payments and transactions made under the terms of his or her salary packaging agreement. 12.3.7 Subject to sub-cash benefits providedclauses 12.3.9 and 12.3.10, provided that the components of the salary package shall not be altered for the period. 12.3.8 Where at the end of the period, the full amount allocated to a specific component has bot been utilised, by further agreement between the employer cannot retrospectively cancel any and the employee, the unused amount may be carried forward to the next salary packaging arrangementperiod (if any) or paid as salary which will be subject to deduction of tax as required by law. 12.3.9 During the period the employer or the employee may request a review of the salary package if its cost or components are materially affected by change in tax rulings or legislation. If either employer and the employee in question are unable to reach an agreement to resolve the issue giving rise to the request for review, that issue may be referred to the Australian Industrial Relations Commission for conciliation. 12.3.10 Despite the provisions of this clause the salary package may be terminated (10a) Notwithstanding subclauses by mutual agreement ; or (8) and (9b) by either party providing one calendar month's notice, or if the package includes the provision of a motor vehicle, by either party providing three calendar months' notice, to the other party. If the full amount allocated to a component has not been utilised as at a date of termination, the unpaid balance shall be paid as salary subject to deduction of tax as required by law. 12.3.11 For the purpose of this clause, the employer and the Practitioner may agree 'total cost of employment' in relation to forgo the notice period. (11) The cancellation provision of salary packaging will not cancel or otherwise effect the operation of this Agreement. (12) For the purposes of this provision, any penalty rate, loading or other and non-salary related allowances which would ordinarily be calculated on the basis components of the salary rates expressed in Schedule 1 Full Time Annual Base Salary Rates shall continue package means he cost to be so calculated despite the employer of provision of the salary and other components, including the cost to the employer of any fringe benefits tax payable and an election imputed cost to participate in any salary packaging arrangement. (13) For the employer to take into account the non-deductibility for taxation purposes of this provision, statutory 9% employer superannuation contributions shall be made on the basis of prefringe benefits tax and other non-packaging salary rates. To avoid doubt, employer contributions shall not be reduced as a result of a practitioner participating in salary packaging pursuant to this provisiondeductible benefits. (14) The employer may at any time vary the range of benefits provided or the conditions under which benefits are provided however the employer shall not differentiate between different class of practitioners across WA Health in terms or range of benefits or the conditions under which benefits are provided. (15) If a practitioner is found to have committed misconduct in the claiming a salary packaging benefit the employer is entitled to prospectively cease to provide some or all salary packing benefits either indefinitely or for any period determined by the employer.

Salary Packaging. (1) For the purposes of this Agreement, salary packaging shall will mean an arrangement whereby the wage or salary benefit arising under a contract of employment is reduced, with another or other benefits to the value of the replaced salary being substituted and due to the practitioner. (2) A practitioner may, by agreement with the employerEmployer, enter into a salary packaging arrangement. (3) The employer shall Employer will not unreasonably withhold agreement to salary packaging on request from a practitioner. (4) The employer shall Employer will not require a practitioner to enter into a salary packaging arrangement, provided that this clause will not impinge on any additional employer Employer provided benefits. (5) A salary packaging arrangement shall will be formulated and operate on the basis that, on balance, there shall will be no material disadvantage to the practitioner concerned, and shall will be cost neutral in relation to the total employment cost to the employerEmployer. (6) A salary packaging arrangement must comply with relevant taxation laws and the employer shall Employer will not be liable for additional tax, penalties or other costs payable or which may become payable by the practitioner. (7) In the event of any increase or additional payments of tax or penalties associated with the employment of the practitioner, or the provision of employer Employer benefits under the salary packaging agreement, such tax, penalties and any other costs shall will be borne by the practitioner. (8) A practitioner may elect to cancel any salary packaging arrangement by giving a minimum of four weeks weeks’ notice. (9) The employer Employer may elect to cancel any salary packaging arrangement by giving a minimum of four weeks weeks’ notice if the employer Employer incurs a liability to pay fringe benefits tax or any other tax in respect of the non-cash benefits provided, provided that the employer Employer cannot retrospectively cancel any salary packaging arrangement. (10) Notwithstanding subclauses (8) and (9) of this clause, the employer Employer and the Practitioner may agree to forgo the notice period. (11) The cancellation of salary packaging will not cancel or otherwise effect the operation of this Agreement. (12) For the purposes of this provision, any penalty rate, loading or other salary related allowances which would ordinarily be calculated on the basis of the salary rates expressed in Schedule 1 Full Time Annual Base - Table 3 -Senior Practitioners - Arrangement B Salary Rates shall will continue to be so calculated despite an election to participate in any salary packaging arrangement. (13) For the purposes of this provision, statutory 9% employer Employer contributions to a complying superannuation contributions shall fund will be made on the basis of pre-packaging salary rates. To avoid doubt, employer Employer contributions shall will not be reduced as a result of a practitioner participating in salary packaging pursuant to this provision.provision.‌ (14) The employer Employer may at any time vary the range of benefits provided or the conditions under which benefits are provided however the employer shall Employer will not differentiate between different class of practitioners across WA Health in terms or range of benefits or the conditions under which benefits are provided. (15) If a practitioner is found to have committed misconduct in the claiming a salary packaging benefit benefit, without limiting any other action the employer Employer may take in respect of the misconduct, the Employer is entitled to prospectively cease to provide some or all salary packing packaging benefits either indefinitely or for any period determined by the employerEmployer.

Salary Packaging. 12.10.1 Salary packaging is optional and available to all eligible employees as soon as practicable from commencement. 12.10.2 Employees may access salary packaging benefits in line with the employer‘s Salary Packaging Policy and Procedures (1) For refer Appendix C). The policy will comply with statutory changes to Fringe Benefits Tax and will allow salary packaging to the purposes limit prescribed in legislation. 12.10.3 The rate of pay as set out in the contract of employment shall be used as the basis for the agreed package. The terms and conditions of such a package shall not, when viewed objectively, be less favourable than the entitlements otherwise available under this Agreement. 12.10.4 Any salary increases, which are granted to employees under this Agreement, shall also apply to the employee who enters into salary packaging shall mean an arrangement whereby the wage or salary benefit arising under a contract of employment is reduced, arrangements in accordance with another or other benefits this clause. 12.10.5 The employer will: (a) confirm in writing to the value of employee the replaced current salary being substituted and due payable to the practitioneremployee under this agreement. (2b) A practitioner mayadvise the employee, by agreement with in writing of his/her right to choose payment of that salary referred to in the employerabove paragraph instead of utilising salary packaging. (c) advise the employee, enter in writing, that all the conditions of this agreement, other than the salary, will continue to apply. (d) advise the employee, in writing, that he/she should seek independent financial advice prior to entering into a salary packaging arrangement. (3) The employer shall not unreasonably withhold agreement 12.10.6 In the event that the employee ceases employment with the employer, this salary package arrangement will cease to apply at the date of termination and all termination payments will be made at the pre-salary packaging on request from a practitionerrate. (4) The employer shall not require 12.10.7 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 practitioner Public Benevolent Institution, remove the employer‘s capacity to enter into a maintain the salary packaging arrangementarrangements offered to employees under this Agreement, provided that this clause will not impinge on any additional employer provided benefits. (5) A salary packaging arrangement shall be formulated and operate on the basis that, on balance, there shall be no material disadvantage to the practitioner concerned, and shall be cost neutral in relation to the total employment cost to the employer. (6) A salary packaging arrangement must comply with relevant taxation laws and the employer shall not be liable for additional tax, penalties or other costs payable or which may become payable by entitled to withdraw from the practitioner. (7) In the event of any increase or additional payments of tax or penalties associated with the employment of the practitioner, or the provision of employer benefits under the salary remuneration packaging agreement, such tax, penalties and any other costs shall be borne by the practitioner. (8) A practitioner may elect to cancel any salary packaging arrangement arrangements by giving a minimum of four weeks noticethe maximum reasonable notice practicable to each affected employee, and where possible at least 1 month prior to the withdrawal taking place. (9) The employer may elect to cancel any salary packaging arrangement by giving a minimum of four weeks notice if the employer incurs a liability to pay fringe benefits tax or any other tax in respect of the non-cash benefits provided, provided that the employer cannot retrospectively cancel any salary packaging arrangement. (10) Notwithstanding subclauses (8) and (9) of this clause, the employer and the Practitioner may agree to forgo the notice period. (11) The cancellation of salary packaging will not cancel or otherwise effect the operation of this Agreement. (12) For the purposes of this provision, any penalty rate, loading or other salary related allowances which would ordinarily be calculated on the basis of the salary rates expressed in Schedule 1 Full Time Annual Base Salary Rates shall continue to be so calculated despite an election to participate in any salary packaging arrangement. (13) For the purposes of this provision, statutory 9% employer superannuation contributions shall be made on the basis of pre-packaging salary rates. To avoid doubt, employer contributions shall not be reduced as a result of a practitioner participating in salary packaging pursuant to this provision. (14) The employer may at any time vary the range of benefits provided or the conditions under which benefits are provided however the employer shall not differentiate between different class of practitioners across WA Health in terms or range of benefits or the conditions under which benefits are provided. (15) If a practitioner is found to have committed misconduct in the claiming a salary packaging benefit the employer is entitled to prospectively cease to provide some or all salary packing benefits either indefinitely or for any period determined by the employer.

Salary Packaging. (1) For the purposes of this Agreement, salary packaging shall will mean an arrangement whereby the wage or salary benefit arising under a contract of employment is reduced, with another or other benefits to the value of the replaced salary being substituted and due to the practitioneremployee. (2) A practitioner An employee may, by agreement with the employerEmployer, enter into a salary packaging arrangement. (3) The employer shall Employer will not unreasonably withhold agreement to salary packaging on request from a practitioneran employee. (4) The employer shall Employer will not require a practitioner an employee to enter into a salary packaging arrangement, provided that this clause will not impinge on any additional employer provided benefits. (5) A salary packaging arrangement shall will be formulated and operate on the basis that, on balance, there shall will be no material disadvantage to of the practitioner employee concerned, and shall will be cost neutral in relation to the total employment cost to the employerEmployer. (6) A salary packaging arrangement must comply with relevant taxation laws and the employer shall Employer will not be liable for additional tax, penalties or other costs payable or which may become payable by the practitioneremployee. (7) In the event of any increase or additional payments of tax or penalties associated with the employment of the practitioneremployee, or the provision of employer Employer benefits under the salary packaging agreement, such tax, penalties and any other costs shall will be borne by the practitioneremployee. (8) A practitioner An employee may elect to cancel any salary packaging arrangement by giving a minimum of four weeks weeks’ notice. (9) The employer Employer may elect to cancel any salary packaging arrangement by giving a minimum of four weeks weeks’ notice if the employer Employer incurs a liability to pay fringe benefits tax or any other tax in respect of the non-cash benefits provided, provided that the employer Employer cannot retrospectively cancel any salary packaging arrangement. (10) Notwithstanding subclauses (8) and (9) of this clause, the employer Employer and the Practitioner employee may agree to forgo the notice period. (11) The cancellation of salary packaging will not cancel or otherwise effect the operation of this Agreement. (12) For the purposes of this provision, any penalty rate, loading or other salary related allowances which would ordinarily be calculated on the basis of the salary rates expressed in Schedule 1 Full Time Annual Base Salary Rates shall Clause 16 – Salaries and Classifications, will continue to be so calculated despite an election to participate in any salary packaging arrangement. (13) For the purposes of this provision, statutory 9% employer Employer contributions to a complying superannuation contributions shall fund will be made on the basis of pre-packaging salary rates. To avoid doubt, employer contributions shall will not be reduced as a result of a practitioner an employee participating in salary packaging pursuant to this provision. (14) The employer Employer may at any time vary the range of benefits provided or the conditions under which benefits are provided however the employer shall Employer will not differentiate between different class of practitioners employees across WA Health in terms or range of benefits or the conditions under which benefits are provided. (15) If a practitioner an employee is found to have committed misconduct in the claiming of a salary packaging benefit benefit, without limiting any other action the employer Employer may take in respect of the misconduct, the Employer is entitled to prospectively cease to provide some or all salary packing packaging benefits either indefinitely or for any period determined by the employerEmployer.

Salary Packaging. (1a) For The rate of pay specified in this Agreement which is paid to employees may be packaged in accordance with the purposes Employer’s salary packaging arrangements which may change depending on the ability of the employer to provide those approved purchases. (b) The employer agrees to permit all employees covered by this Agreement, who elect in writing to do so, to convert part of their base salary to packaged benefits provided that the amount packaged does not exceed any limits applying under the relevant federal legislation. (c) The employer agrees that the terms and conditions of such a package must be subject to the following provisions: (i) Over-time must be calculated on the salary level which would have applied to the Employee in the absence of the employee being able to participate in salary packaging under the terms of this Agreement. (ii) Non salary packaged benefits must be paid for any period in respect of which the employee is paid wages or the equivalent, including but not limited to worker’s compensation payments, annual leave or other leave with pay. (iii) If during the life of a salary packaging shall mean an arrangement whereby between the wage or employer and the employee, the employee becomes entitled to workers compensation payments, the employee will be advised that they may immediately cease (without penalty) the salary packaging arrangement until such time as the employee is no longer entitled to such workers compensation payments. Any outstanding benefit arising under a contract of employment is reduced, with another or other benefits to the value of the replaced salary being substituted and still due to the practitioner. (2) A practitioner may, by agreement with the employer, enter into employee under a salary packaging arrangement must be paid as non- cash benefit at the time the arrangement is terminated, provided that by mutual agreement the entitlement to non-salary fringe benefits may be extended for a specified period after the date of the termination of the arrangement. (3) The employer shall not unreasonably withhold agreement to salary packaging on request from a practitioner. (4) The employer shall not require a practitioner to enter into a salary packaging arrangement, provided that this clause will not impinge on any additional employer provided benefits. (5) A salary packaging arrangement shall be formulated and operate on the basis that, on balance, there shall be no material disadvantage to the practitioner concerned, and shall be cost neutral in relation to the total employment cost to the employer. (6) A salary packaging arrangement must comply with relevant taxation laws and the employer shall not be liable for additional tax, penalties or other costs payable or which may become payable by the practitioner. (7iv) In the event that the employee ceases to be employed by the employer this Agreement will cease to apply as at the date of termination and all entitlements due on termination must be paid at the rates in accordance with this Agreement. Any outstanding benefit still due under this Agreement upon termination must be paid as non-case benefit on or before the date of termination, provided that by mutual agreement the entitlement to non-salary fringe benefits may be extended for a specified period after the date of termination. (v) Superannuation payments are required to be paid to the employees superannuation fund must be calculated on the Agreement rate of pay as if no salary packaging agreement was in place. The employer agrees to make contributions based on the employee’s salary prior to any increase or salary packaging arrangements. Employees may choose to make additional payments of tax or penalties associated with the employment of the practitioner, or the provision of employer benefits under superannuation contributions through the salary packaging agreementarrangements. The employer recognises that superannuation contributions arising from salary packaging arrangements are in addition to employer contributions made as required by the Superannuation Guarantee (Administration) Act 1982. The salary packaged contributions are not part of the salary packaging limits detailed in detailed in Appendix 1 Policy – HR 20 Salary Packaging Administrative Arrangements. Any benefit that is based on salary such as overtime, such taxannual leave, penalties and any other costs shift allowances etc. shall be borne by based on the practitioner. (8) A practitioner may elect employee’s salary prior to cancel any salary packaging arrangement by giving a minimum of four weeks notice. (9) The employer may elect to cancel any salary packaging arrangement by giving a minimum of four weeks notice if the employer incurs a liability to pay fringe benefits tax or any other tax in respect of the non-cash benefits provided, provided that the employer cannot retrospectively cancel any salary packaging arrangement. (10vi) Notwithstanding subclauses (8) and (9) Annual leave loading entitlements must be calculated on the relevant rate of pay specified in this clause, the employer and the Practitioner may agree to forgo the notice periodAgreement as if no salary packaging agreement was in place. (11vii) The cancellation of Employees who have entered into a salary packaging will not cancel arrangement must be given the opportunity to review such arrangements annually, and to amend or otherwise effect the operation of withdraw from such arrangements. (viii) Any wage increases awarded under this Agreement shall be payable to employees covered by this Agreement. (12d) For The employer agrees that in the purposes promotion and implementation of this provision, salary packaging to employees it will advise each employee in writing: (i) That there is no compulsion for any penalty rate, loading or other salary related allowances which would ordinarily be calculated on the basis of the salary rates expressed in Schedule 1 Full Time Annual Base Salary Rates shall continue to be so calculated despite an election employee to participate in salary packaging arrangements; (ii) That all agreement conditions other than as provided for in this Agreement will continue to apply; (iii) Of the classification level and the current base salary payable as applicable under the Agreement and that this may be packaged in accordance with the employer’s salary packaging program. (iv) That the structure of any agreed package complies with current taxation and other relevant laws; (v) That they should consult with a financial advisor prior to signing any salary packaging agreement. To facilitate this the employee must be provided with a copy of any proposed Agreement prior to being required to sign such an arrangement; (vi) The employer will make and maintain a true record of payments and transactions for this purpose and of the right of the employee to inspect details of the payments and transactions made under the terms of this Agreement and for the purpose, where such details are maintained electronically, the Employee must be provided with a printout of the relevant information; (vii) That where at the end of the agreed period the full amount allocated to a specific benefit has not be expended the unused amount will be carried forward to the next period, providing that any limits applying under the relevant federal legislation are not exceeded. (13viii) For the purposes of this provision, statutory 9% employer superannuation contributions shall be made on the basis of pre-packaging salary rates. To avoid doubt, employer contributions shall not be reduced as a result of a practitioner participating in That where changes are proposed to all salary packaging pursuant arrangements, or salary packaging arrangements are to this provision.be cancelled for reasons other than legislative requirements then the employee must give 1 (one) month’s notice and the employer must give 3 (three) months’ notice, except in circumstances in which an employee ceases to be employed by the employer; (14ix) The employer may at any time vary That in the range of benefits provided or the conditions under which benefits are provided however event that the employer shall not differentiate between different class ceases to attract exemption from payment of practitioners across WA Health Fringe Benefits Tax, all salary packaging arrangements will be terminated and individual employee’s wages will revert to those specified in terms or range of benefits or the conditions under which benefits are provided.this agreement; (15x) If a practitioner is found Prior to have committed misconduct in the claiming signing a salary packaging benefit the employer is arrangement, employees shall be entitled to prospectively cease to provide some or all salary packing benefits either indefinitely or for any period determined by the employerconsult with their union.

Salary Packaging. (1) For the purposes of this Agreement, salary packaging shall mean an arrangement whereby the wage or salary benefit arising under a contract of employment is reduced, with another or other benefits to the value of the replaced salary being substituted and due to the practitioner. (2) A practitioner 28.1 An employee may, by agreement with the employer, enter into a salary packaging arrangementarrangement in accordance with the WA Public Sector Salary Packaging Guidelines or any similar salary packaging arrangement offered by the employer. 28.2 Salary packaging is an arrangement whereby the entitlements under this agreement, contributing toward the Total Employment Cost (3as defined) of an employee, can be reduced by and substituted with another, or other benefits. 28.3 For the purpose of this clause, Total Employment Cost (TEC) is defined as the cost of salary and other benefits aggregated to a total figure or TEC, less the cost of Compulsory Employers Superannuation Guarantee contributions. 28.4 The employer shall not unreasonably withhold agreement to TEC for the purposes of salary packaging, is calculated by adding: a) the base salary; b) other cash allowances, eg annual leave loading; c) non cash benefits, eg superannuation, motor vehicles, etc; d) any Fringe Benefit Tax liabilities currently paid; and e) any variable components, eg performance based incentives (where they exist). 28.5 Where an employee enters into a salary packaging on request from a practitioner. (4) The employer shall not require a practitioner arrangement he or she will be required to enter into a salary packaging separate written agreement with the employer that sets out the terms and conditions of the arrangement, provided that this clause will not impinge on any additional employer provided benefits. (5) A 28.6 Notwithstanding any salary packaging arrangement shall be formulated and operate on the salary rate as specified in Clause 27 – Salaries of the General Agreement is the basis that, on balance, there shall be no material disadvantage to for calculating salary related entitlements specified in the practitioner concerned, General Agreement and shall the Award. 28.7 The salary packaging arrangement must be cost neutral in relation to the total employment cost to the employer. (6) A 28.8 The salary packaging arrangement must also comply with relevant taxation laws and the employer shall will not be liable for additional tax, penalties or other costs payable or which may become payable by the practitioneremployee. (7) 28.9 In the event of any increase or additional payments of tax or penalties associated with the employment of the practitioner, employee or the provision of employer benefits under the salary packaging agreement, such tax, penalties and any other costs shall be borne by the practitioneremployee. (8) A practitioner 28.10 In the event of significant increases in Fringe Benefit Tax liability or administrative costs relating to arrangements under this clause, the employee may elect to vary or cancel any salary packaging arrangement by giving a minimum of four weeks notice. (9) The employer may elect to cancel any salary packaging arrangement by giving a minimum of four weeks notice if the employer incurs a liability to pay fringe benefits tax or any other tax in respect of the non-cash benefits provided, provided that the employer cannot retrospectively cancel any salary packaging arrangement. (10) Notwithstanding subclauses (8) and (9) of this clause, the employer and the Practitioner may agree to forgo the notice period. (11) 28.11 The cancellation of salary packaging will not cancel or otherwise effect affect the operation of this the General Agreement. (12) For the purposes of this provision, any penalty rate, loading or other salary related allowances which would ordinarily be calculated on the basis of the salary rates expressed in Schedule 1 Full Time Annual Base Salary Rates shall continue to be so calculated despite an election to participate in any salary packaging arrangement. (13) For the purposes of this provision, statutory 9% employer superannuation contributions shall be made on the basis of pre-packaging salary rates. To avoid doubt, employer contributions shall not be reduced as a result of a practitioner participating in salary packaging pursuant to this provision. (14) The employer may at any time vary the range of benefits provided or the conditions under which benefits are provided however the 28.12 An employer shall not differentiate between different class of practitioners across WA Health in terms or range of benefits or the conditions under which benefits are provided. (15) If a practitioner is found unreasonably withhold agreement to have committed misconduct in the claiming a salary packaging benefit the employer is entitled to prospectively cease to provide some or all salary packing benefits either indefinitely or for any period determined by the employer.on request from an employee

Salary Packaging. (1) ‌ 9.1 For the purposes of this Agreement, salary packaging shall will mean an arrangement whereby where the wage salary or salary benefit arising under a contract of employment is reduced, with another or other benefits to the value of the replaced salary being substituted and due to the practitionerEmployee. (2) A practitioner 9.2 An Employee may, by agreement with the employerEmployer, enter into a salary packaging arrangement. (3) 9.3 The employer shall Employer will not unreasonably withhold agreement to salary packaging on request from a practitioneran Employee. (4) 9.4 The employer shall Employer will not require a practitioner an Employee to enter into a salary packaging arrangement, provided that this clause will not impinge on any additional employer Employer provided benefits. (5) 9.5 A salary packaging arrangement shall will be formulated and operate on the basis that, on balance, there shall will be no material disadvantage to the practitioner Employee concerned, and shall will be cost neutral in relation to the total employment cost to the employerEmployer. (6) 9.6 A salary packaging arrangement must comply with relevant taxation laws and the employer shall Employer will not be liable for additional tax, penalties or other costs payable or which may become payable by the practitionerEmployee. (7) 9.7 In the event of any increase or additional payments of tax or penalties associated with the employment of the practitionerEmployee, or the provision of employer Employer benefits under the salary packaging agreement, such tax, penalties and any other costs shall will be borne by the practitionerEmployee. (8) A practitioner 9.8 An Employee may elect to cancel any salary packaging arrangement by giving a minimum of four weeks (4) weeks’ notice. (9) 9.9 The employer Employer may elect to cancel any salary packaging arrangement by giving a minimum of four weeks (4) weeks’ notice if the employer Employer incurs a liability to pay fringe benefits tax or any other tax in respect of the non-cash benefits provided, provided that the employer Employer cannot retrospectively cancel any salary packaging arrangement. (10) 9.10 Notwithstanding subclauses (8) 9.8 and (9) of this clause9.9, the employer Employer and the Practitioner Employee may agree to forgo the notice period. (11) 9.11 The cancellation of salary packaging will not cancel or otherwise effect the operation of this Agreement. (12) 9.12 For the purposes of this provision, any penalty rate, loading or other salary related allowances which would ordinarily be calculated on the basis of the salary rates expressed in Schedule 1 Full Time Annual Base Salary Rates shall 2 - Salaries will continue to be so calculated despite an election to participate in any salary packaging arrangement. (13) 9.13 For the purposes of this provision, statutory 9% employer Employer contributions to a complying superannuation contributions shall fund will be made on the basis of pre-packaging salary rates. To avoid doubt, employer Employer contributions shall will not be reduced as a result of a practitioner an Employee participating in salary packaging pursuant to this provision. (14) 9.14 The employer Employer may at any time vary the range of benefits provided or the conditions under which benefits are provided however the employer shall Employer will not differentiate between different class of practitioners Employees across the WA Health health system in terms or range of benefits or the conditions under which benefits are provided. (15) 9.15 If a practitioner an Employee is found to have committed misconduct in the claiming of a salary packaging benefit benefit, without limiting any other action the employer Employer may take in respect of the misconduct, the Employer is entitled to prospectively cease to provide some or all salary packing benefits either indefinitely or for any period determined by the employerEmployer.

Salary Packaging. (1a) For The rate of pay specified in this Agreement may be packaged in accordance with the purposes employer's salary packaging program. (b) The employer agrees to permit all employees, including casuals, covered by this agreement who elect in writing to do so, to convert a proportion of their base salary, up to the amount allowed in the relevant legislation, to packaged benefits. (c) The Employer agrees that the terms and conditions of such a package must be subject to the following provisions: (i) overtime and shift penalties must be calculated on the salary level which would have applied to the employee in the absence of the employee participating in salary packaging under the terms of this Agreement; (ii) non salary packaged benefits must be paid for any period in respect of which the employee is paid wages or the equivalent, including but not limited to worker's annual or other leave with pay; (iii) if during the life of a salary packaging shall mean an arrangement whereby agreement between the employer and the employee, the employee becomes entitled to workers compensation payments, the employee will be advised that they may immediately cease (without penalty) the salary packaging agreement until such time as the employee is no longer entitled to such workers compensation payments. Any outstanding benefit still due under this Agreement will be paid as salary less PAYG withholding tax; (iv) in the event that the employee ceases to be employed by the employer this Agreement will cease to apply as at the date of termination and all entitlements due on termination will be paid at the wage or rate provided for in this Agreement. Any outstanding benefit still due under this Agreement upon termination will be paid as salary benefit arising under a contract of employment is reduced, with another or other benefits to the value of the replaced salary being substituted and due to the practitioner.less PAYG withholding tax; (2v) A practitioner maysuperannuation payments required to be paid under the superannuation legislation, by including the Superannuation Guarantee (Administration) Act 1992 (Cth.), the Superannuation Guarantee Charge Act 1992 (Cth.), the Superannuation Industry (Supervision) Act 1993 (Cth.) and the Superannuation (Resolution of Complaints) Act 1993 (Cth.) as amended from time to time must be calculated on the Agreement rate of pay as if no salary packaging agreement with was in place; (vi) annual leave loading entitlements must be calculated on the employer, enter Agreement rate of pay as if no salary packaging agreement was in place; (vii) employees who have entered into a salary packaging arrangement.agreement must be given the opportunity to review such agreements annually, and to amend or withdraw from such an agreement; (3d) The employer shall not unreasonably withhold agreement to salary packaging on request from No employee, as a practitioner. (4) The employer shall not require a practitioner to enter result of entering into a salary packaging arrangement, provided that this clause will not impinge on any additional employer provided benefits. (5) A salary packaging arrangement shall be formulated and operate on the basis that, on balance, there shall be no material disadvantage to the practitioner concerned, and shall be cost neutral in relation to the total employment cost to the employer. (6) A salary packaging arrangement must comply with relevant taxation laws and the employer shall not be liable for additional tax, penalties or other costs payable or which may become payable by the practitioner. (7) In the event of any increase or additional payments of tax or penalties associated with the employment of the practitioner, or the provision of employer benefits under the salary packaging agreement, such taxshall receive less, penalties in wages and any other costs shall be borne by the practitioner. (8) A practitioner may elect to cancel any salary packaging arrangement by giving a minimum of four weeks notice. (9) The employer may elect to cancel any salary packaging arrangement by giving a minimum of four weeks notice if the employer incurs a liability to pay fringe benefits tax or any other tax benefit, than currently provided for in respect of the non-cash benefits provided, provided that the employer cannot retrospectively cancel any salary packaging arrangement. (10) Notwithstanding subclauses (8) and (9) of this clause, the employer and the Practitioner may agree to forgo the notice period. (11) The cancellation of salary packaging will not cancel or otherwise effect the operation of this Agreement. (12e) For The employer further agrees that in the purposes promotion and implementation of this provision, salary packaging to employees it will advise each employee in writing: (i) that there is no compulsion for any penalty rate, loading or other salary related allowances which would ordinarily be calculated on the basis of the salary rates expressed in Schedule 1 Full Time Annual Base Salary Rates shall continue to be so calculated despite an election employee to participate in salary packaging; (ii) that all employment conditions, other than salary packaging as provided for in this agreement, will continue to apply; (iii) that the structure of any agreed package complies with taxation and other relevant laws; (iv) that they should consult with a financial adviser prior to signing any salary packaging arrangement.sacrifice agreement. To facilitate this, the employee must be provided with a copy of any proposed agreement prior to being required to sign such an agreement; (13v) For that the purposes payment of union dues may form part of salary sacrifice packages; (vi) of the right of the employee to inspect details of the payments and transactions made under the terms of this provisionagreement and for this purpose, statutory 9% employer superannuation contributions shall where such details are maintained electronically, the employee must be made on provided with a printout of the basis relevant information; (vii) that where at the end of pre-packaging salary rates. To avoid doubt, employer contributions shall the agreed period the full amount allocated to a specific benefit has not been expended the unused amount will be reduced as a result of a practitioner participating in carried forward to the next period; (viii) that where changes are proposed to all salary packaging pursuant arrangements, or salary packaging arrangements are to this provision. (14) The employer may at any time vary be cancelled for reasons other than legislative requirements then the range of benefits provided or the conditions under which benefits are provided however employee must give one month’s notice and the employer shall not differentiate between different class of practitioners across WA Health must give three month’s notice, except in terms or range of benefits or the conditions under circumstances in which benefits are provided. (15) If a practitioner is found an employee ceases to have committed misconduct in the claiming a salary packaging benefit the employer is entitled to prospectively cease to provide some or all salary packing benefits either indefinitely or for any period determined be employed by the employer.;

Salary Packaging. (1) For the purposes of this Agreement, salary packaging shall mean an arrangement whereby the wage or salary benefit arising under a contract of employment is reduced, with another or other benefits to the value of the replaced salary being substituted and due to the practitioner. (2) A practitioner An employee may, by agreement with the employer, enter into a salary packaging arrangementarrangement in accordance with the Flexible Remuneration Package or any similar salary packaging arrangements offered by Agriculture Western Australia. (2) Salary packaging is an arrangement whereby the entitlements under this agreement, contributing toward the Total Employment Cost (as defined) of an employee, can be reduced by and substituted with another, or other benefits. (3) The employer shall not unreasonably withhold agreement For the purpose of this clause, Total Employment Cost (TEC) is defined as the cost of salary and other benefits aggregated to salary packaging on request from a practitionertotal figure or TEC less the cost of Compulsory Employer Superannuation Guarantee contributions. (4) The employer shall not require a practitioner to enter into a TEC for the purposes of salary packaging arrangementpackaging, provided that this clause will not impinge on any additional employer provided is calculated by adding: (a) The base salary; (b) Other cash allowances; (c) Non cash benefits, eg: superannuation, motor vehicles etc; (d) Any Fringe Benefit Tax liabilities currently paid; and (e) Any variable components, eg: performance based incentives where they exist. (5) A Where an employee enters into a salary packaging arrangement shall they will be formulated required to enter into a separate written agreement with the employer that sets out the terms and operate on conditions of the arrangement. (6) Where an employee enters into a salary packaging arrangement the salary rate as specified in Schedule B of the Agriculture Western Australia Enterprise Agreement - 1998 will be used as the basis that, on balance, there shall be no material disadvantage to the practitioner concerned, and shall calculate entitlements in respect of: (a) shift penalty rates; (b) overtime rates; (c) redundancy payments; and (d) retirement. (7) The salary packaging arrangement must be cost neutral in relation to the total employment cost to the employer. (6) A 8) The salary packaging arrangement must also comply with relevant taxation laws and the employer shall will not be liable for additional tax, penalties or other costs payable or which may become payable by the practitioneremployee. (79) In the event of any increase or additional payments of tax or penalties associated with the employment of the practitioner, employee or the provision of employer benefits under the salary packaging agreementarrangement, such tax, penalties and any other costs shall be borne by the practitioner. (8) A practitioner may elect to cancel any salary packaging arrangement by giving a minimum of four weeks notice. (9) The employer may elect to cancel any salary packaging arrangement by giving a minimum of four weeks notice if the employer incurs a liability to pay fringe benefits tax or any other tax in respect of the non-cash benefits provided, provided that the employer cannot retrospectively cancel any salary packaging arrangementemployee. (10) Notwithstanding subclauses (8) and (9) In the event of significant increases in Fringe Benefit Tax liability or administrative costs relating to arrangements under this clause, the employer and the Practitioner employee may agree to forgo the notice periodvary or cancel a salary packaging arrangement. (11) The cancellation of salary packaging will not cancel or otherwise effect affect the operation of this Agreement. (12) For the purposes of this provision, any penalty rate, loading or other salary related allowances which would ordinarily be calculated on the basis of the salary rates expressed in Schedule 1 Full Time Annual Base Salary Rates An employer shall continue not unreasonably withhold agreement to be so calculated despite an election to participate in any salary packaging arrangementon request from an employee. (13) For The Dispute Settlement Procedures contained in this Agreement shall be used to resolve any dispute arising from the purposes operations of this provisionclause. Where such a dispute is not resolved, statutory 9% employer superannuation contributions shall the matter may be made on referred by either party to the basis of pre-packaging salary rates. To avoid doubt, employer contributions shall not be reduced as a result of a practitioner participating in salary packaging pursuant to this provisionWestern Australian Industrial Relations Commission. (14) The employer may at any time vary the range of benefits provided or the conditions under which benefits are provided however the employer shall not differentiate between different class of practitioners across WA Health in terms or range of benefits or the conditions under which benefits are provided. (15) If a practitioner is found to have committed misconduct in the claiming a salary packaging benefit the employer is entitled to prospectively cease to provide some or all salary packing benefits either indefinitely or for any period determined by the employer.

Salary Packaging. 5.7.1 Salary packaging is available to full-time or part-time employees. The features and details of any system are as follows:  comply with Australian Taxation Legislation  it will be operated on a cost neutral basis to the organisation. 5.7.2 Notwithstanding the above Annual salary rates, where agreed between Anglicare SQ and an employee, Anglicare SQ may introduce remuneration packaging in respect of salary (1including any negotiated salary allowable) For and the purposes terms and conditions of such a package shall not, when viewed objectively, be less favourable than the entitlements otherwise available under this Agreement and shall be subject to the following provisions:  Any system introduced will be introduced on a cost neutral basis to the organisation;  Anglicare SQ shall ensure that the structure of any agreed package complies with taxation or other relevant laws;  Anglicare SQ shall advise the employee, in writing, that all conditions of this Agreement shall continue to apply;  The agreement, the terms and conditions of which shall be in writing and signed by both Anglicare SQ and employee, shall detail the components of the total remuneration package for the purpose of this Agreement;  A copy of this Remuneration Package agreement shall be given to the employee, salary packaging and the employee shall mean an arrangement whereby be given adequate opportunity to consult with their nominated representative;  The configuration of the wage or salary benefit arising under a contract of employment is reduced, with another Remuneration Package shall remain in force for the period agreed between the employee and Anglicare SQ; and should there be any changes in taxation legislation or other benefits relevant laws the Remuneration Package agreements will be reviewed and renegotiated to comply with any legislative changes. 5.7.3 Employer superannuation contributions will be on the value full package. 5.7.4 An employee may enter into a written agreement with Anglicare SQ to salary sacrifice for superannuation. Such salary sacrifice contributions are in addition to Anglicare SQ contribution of 9.5%. 5.7.5 Where at the end of the replaced salary being substituted and due agreed period the full amount allocated to the practitioner. (2) A practitioner maya specified benefit has not been utilised, by agreement with between Anglicare SQ and the employeremployee, enter into a salary packaging arrangement. (3) The employer shall not unreasonably withhold agreement to salary packaging on request from a practitioner. (4) The employer shall not require a practitioner to enter into a salary packaging arrangement, provided that this clause will not impinge on any additional employer provided benefits. (5) A salary packaging arrangement shall unused amount may be formulated and operate on the basis that, on balance, there shall be no material disadvantage carried forward to the practitioner concerned, and shall next period or paid as salary which will be cost neutral in relation subject to the total employment cost to the employerusual taxation requirements. (6) A salary packaging arrangement must comply with relevant taxation laws and the employer shall not be liable for additional tax, penalties or other costs payable or which may become payable by the practitioner. (7) In the event of any increase or additional payments of tax or penalties associated with the employment of the practitioner, or the provision of employer benefits under the salary packaging agreement, such tax, penalties and any other costs shall be borne by the practitioner. (8) A practitioner may elect to cancel any salary packaging arrangement by giving a minimum of four weeks notice. (9) The employer may elect to cancel any salary packaging arrangement by giving a minimum of four weeks notice if the employer incurs a liability to pay fringe benefits tax or any other tax in respect of the non-cash benefits provided, provided that the employer cannot retrospectively cancel any salary packaging arrangement. (10) Notwithstanding subclauses (8) and (9) of this clause, the employer and the Practitioner may agree to forgo the notice period. (11) The cancellation of salary packaging will not cancel or otherwise effect the operation of this Agreement. (12) For the purposes of this provision, any penalty rate, loading or other salary related allowances which would ordinarily be calculated on the basis of the salary rates expressed in Schedule 1 Full Time Annual Base Salary Rates shall continue to be so calculated despite an election to participate in any salary packaging arrangement. (13) For the purposes of this provision, statutory 9% employer superannuation contributions shall be made on the basis of pre-packaging salary rates. To avoid doubt, employer contributions shall not be reduced as a result of a practitioner participating in salary packaging pursuant to this provision. (14) The employer may at any time vary the range of benefits provided or the conditions under which benefits are provided however the employer shall not differentiate between different class of practitioners across WA Health in terms or range of benefits or the conditions under which benefits are provided. (15) If a practitioner is found to have committed misconduct in the claiming a salary packaging benefit the employer is entitled to prospectively cease to provide some or all salary packing benefits either indefinitely or for any period determined by the employer.

Salary Packaging. ‌ (1) For the purposes of this Agreement, salary packaging shall will mean an arrangement whereby the wage or salary benefit arising under a contract of employment is reduced, with another or other benefits to the value of the replaced salary being substituted and due to the practitioner. (2) A practitioner may, by agreement with the employer, enter into a salary packaging arrangement. (3) The employer shall will not unreasonably withhold agreement to salary packaging on request from a practitioner. (4) The employer shall will not require a practitioner to enter into a salary packaging arrangement, provided that this clause will not impinge on any additional employer provided benefits. (5) A salary packaging arrangement shall will be formulated and operate on the basis that, on balance, there shall will be no material disadvantage to the practitioner concerned, and shall will be cost neutral in relation to the total employment cost to the employer. (6) A salary packaging arrangement must comply with relevant taxation laws and the employer shall will not be liable for additional tax, penalties or other costs payable or which may become payable by the practitioner. (7) In the event of any increase or additional payments of tax or penalties associated with the employment of the practitioner, or the provision of employer benefits under the salary packaging agreement, such tax, penalties and any other costs shall will be borne by the practitioner. (8) A practitioner may elect to cancel any salary packaging arrangement by giving a minimum of four weeks weeks’ notice. (9) The employer may elect to cancel any salary packaging arrangement by giving a minimum of four weeks weeks’ notice if the employer incurs a liability to pay fringe benefits tax or any other tax in respect of the non-cash benefits provided, provided that the employer cannot retrospectively cancel any salary packaging arrangement. (10) Notwithstanding subclauses (8) and (9) of this clause, the employer and the Practitioner may agree to forgo the notice period. (11) The cancellation of salary packaging will not cancel or otherwise effect the operation of this Agreement. (12) For the purposes of this provision, any penalty rate, loading or other salary related allowances which would ordinarily be calculated on the basis of the salary rates expressed in Schedule 1 Full Time Annual Base Salary Rates shall will continue to be so calculated despite an election to participate in any salary packaging arrangement. (13) For the purposes of this provision, statutory 9% employer contributions to a complying superannuation contributions shall fund will be made on the basis of pre-packaging salary rates. To avoid doubt, employer contributions shall will not be reduced as a result of a practitioner participating in salary packaging pursuant to this provision. (14) The employer may at any time vary the range of benefits provided or the conditions under which benefits are provided however the employer shall will not differentiate between different class of practitioners across WA Health in terms or range of benefits or the conditions under which benefits are provided. (15) If a practitioner is found to have committed misconduct in the claiming a salary packaging benefit benefit, without limiting any other action the employer may take in respect of the misconduct, the employer is entitled to prospectively cease to provide some or all salary packing benefits either indefinitely or for any period determined by the employer.

Salary Packaging. (1a) For the purposes Employees’ rates of pay specified in Schedule 1 of this Agreement, Agreement may be packaged in accordance with the Employer's salary packaging shall mean an arrangement whereby program and in accordance with the wage or relevant legislation, and – (i) the Employer is required to offer salary benefit arising under a contract of employment is reduced, with another or other benefits packaging to all Employees by no later than six (6) months after the value certification of the replaced agreement; (ii) Employees may elect, in writing, to convert a component of their annual ordinary time salary being substituted and due to the practitionerpackaged benefits. (2b) A practitioner may, by agreement with the employer, enter into a salary packaging arrangement. (3) The employer shall not unreasonably withhold agreement to salary packaging on request from a practitioner. (4) The employer shall not require a practitioner In respect of Employees who have elected to enter into a salary packaging arrangement, provided that this clause will any overtime and shift loadings must be calculated on the salary level which would have applied if the Employee was not impinge on any additional employer provided benefitsin the salary packaging scheme. (5c) A Non-salary packaged benefits must be paid for any period in respect of which the Employee is paid salary, including but not limited to absence on worker's compensation, annual or other leave with pay, including long service leave. (d) If an Employee on a salary packaging arrangement shall be formulated and operate goes on workers compensation the basis that, on balance, there shall be no material disadvantage to Employee will receive not less than the practitioner concerned, and shall be cost neutral entitlements which would have applied if the Employee was not in relation to the total employment cost to the employersalary packaging scheme. (6e) A If an Employee who has entered into a salary packaging arrangement must comply ceases employment with relevant taxation laws and the employer shall not Employer, the salary packaging arrangement will cease on the date the employment ceases and: (i) all entitlements due to the Employee on termination will be liable for additional tax, penalties paid at the Employee’s Base Rate of Pay; (ii) any outstanding fringe benefits tax or other costs payable or which may become payable salary packaging benefit held by the practitionerEmployer, or the Employer’s salary packaging agent, on behalf of the Employee, due to the Employee will be paid less any necessary taxation deduction. (7f) In the event of any increase or additional If an Employee has entered into a salary packaging arrangement, superannuation payments of tax or penalties associated with the employment of the practitioner, or the provision of employer benefits required under the salary packaging agreementSuperannuation Guarantee (Administration) Act 1992, such taxas amended, penalties and any other costs shall must be borne by calculated at the practitionerEmployee’s Ordinary Time Earnings. (8) A practitioner may g) If an Employee has entered into a salary packaging arrangement, annual leave loading entitlements must be calculated at the Employee’s Base Rate of Pay (h) Employees who have entered into a salary packaging arrangement will be given the opportunity to review such agreements annually, and to amend or withdraw from such agreements. (i) The Employer will advise each Employee in writing: (i) that an Employee’s participation in salary packaging is optional and entirely voluntary; (ii) of the Employee’s classification level and Base Rate of Pay; (iii) that the Employee is encouraged to consult with a financial adviser before signing a salary packaging arrangement; (iv) that the Employee must be provided with a copy of any proposed salary packaging arrangement before deciding whether or not to elect to cancel enter into it; (v) of the right of the Employee to inspect details of the payments and transactions made under the terms of any salary packaging arrangement by giving and where such details are maintained electronically the Employee must be provided with a minimum print-out of four weeks notice.the relevant information; (9vi) The employer may elect that where at the end of the agreed period the full amount allocated to cancel any a specific benefit has not been expended the unused amount will not be carried forward to the next period; (vii) that where changes are proposed to all salary packaging arrangement by giving a minimum of four weeks notice if the employer incurs a liability to pay fringe benefits tax arrangements, or any other tax in respect of the non-cash benefits provided, provided that the employer cannot retrospectively cancel any salary packaging arrangement.arrangements are to be cancelled by the Employer for reasons other than legislative requirements then the Employer must give two (2) months’ notice; (10viii) Notwithstanding subclauses (8) and (9) that in the event the Employer ceases to attract exemption from payment of this clauseFringe Benefits Tax, the employer and the Practitioner may agree to forgo the notice period. (11) The cancellation of all salary packaging arrangements will not cancel or otherwise effect the operation be terminated, and Employees’ wages will revert to their respective Base Rate of Pay as specified in this Agreement. (12ix) For the purposes of this provision, any penalty rate, loading or that all Agreement conditions other than salary related allowances which would ordinarily be calculated on the basis of the salary rates expressed in Schedule 1 Full Time Annual Base Salary Rates shall packaging will continue to be so calculated despite an election to participate in any salary packaging arrangementapply. (13) For the purposes of this provision, statutory 9% employer superannuation contributions shall be made on the basis of pre-packaging salary rates. To avoid doubt, employer contributions shall not be reduced as a result of a practitioner participating in salary packaging pursuant to this provision. (14) The employer may at any time vary the range of benefits provided or the conditions under which benefits are provided however the employer shall not differentiate between different class of practitioners across WA Health in terms or range of benefits or the conditions under which benefits are provided. (15) If a practitioner is found to have committed misconduct in the claiming a salary packaging benefit the employer is entitled to prospectively cease to provide some or all salary packing benefits either indefinitely or for any period determined by the employer.

Salary Packaging. (1) 16.1 For the purposes of this Agreement, salary packaging shall will mean an arrangement whereby the wage or salary benefit arising under a contract of employment is reduced, with another or other benefits to the value of the replaced salary being substituted and due to the practitioneremployee. (2) A practitioner 16.2 An employee may, by agreement with the employer, enter into a salary packaging arrangement. (3) 16.3 The employer shall will not unreasonably withhold agreement to salary packaging on request from a practitioneran employee. (4) 16.4 The employer shall will not require a practitioner an employee to enter into a salary packaging arrangement, provided that this clause will not impinge on any additional employer provided benefits. (5) 16.5 A salary packaging arrangement shall will be formulated and operate on the basis that, on balance, there shall will be no material disadvantage to of the practitioner employee concerned, and shall will be cost neutral in relation to the total employment cost to the employer. (6) 16.6 A salary packaging arrangement must comply with relevant taxation laws and the employer shall will not be liable for additional tax, penalties or other costs payable or which may become payable by the practitioneremployee. (7) 16.7 In the event of any increase or additional payments of tax or penalties associated with the employment of the practitioneremployee, or the provision of employer benefits under the salary packaging agreement, such tax, penalties and any other costs shall will be borne by the practitioneremployee. (8) A practitioner 16.8 An employee may elect to cancel any salary packaging arrangement by giving a minimum of four weeks weeks’ notice. (9) 16.9 The employer may elect to cancel any salary packaging arrangement by giving a minimum of four weeks weeks’ notice if the employer incurs a liability to pay fringe benefits tax or any other tax in respect of the non-cash benefits provided, provided that the employer cannot retrospectively cancel any salary packaging arrangement. (10) 16.10 Notwithstanding subclauses (8) 16.8 and (9) of this clause16.9, the employer and the Practitioner employee may agree to forgo the notice period. (11) 16.11 The cancellation of salary packaging will not cancel or otherwise effect the operation of this Agreement. (12) 16.12 For the purposes of this provision, any penalty rate, loading or other salary related allowances which would ordinarily be calculated on the basis of the salary rates expressed in Schedule 1 Full Time Annual Base Salary Rates shall A – Salaries, will continue to be so calculated despite an election to participate in any salary packaging arrangement. (13) 16.13 For the purposes of this provision, statutory 9% employer contributions to a complying superannuation contributions shall fund will be made on the basis of pre-packaging salary rates. To avoid doubt, employer contributions shall will not be reduced as a result of a practitioner an employee participating in salary packaging pursuant to this provision. (14) 16.14 The employer may at any time vary the range of benefits provided or the conditions under which benefits are provided however the employer shall will not differentiate between different class of practitioners employees across WA Health in terms or range of benefits or the conditions under which benefits are provided. (15) 16.15 If a practitioner an employee is found to have committed misconduct in the claiming of a salary packaging benefit benefit, without limiting any other action the employer may take in respect of the misconduct, the employer is entitled to prospectively cease to provide some or all salary packing benefits either indefinitely or for any period determined by the employer.

Salary Packaging. (1i) For the purposes Salary packaging means that an employee will have part of this Agreementtheir remuneration packaged into a fringe benefit, salary packaging shall mean an arrangement whereby the wage or salary benefit arising under which does not constitute a contract of employment is reduced, with another or other benefits direct payment to the value employee but is payable to a bona fide third party. Subject to Australian taxation law, the packaged portion of salary will reduce the replaced salary being substituted and due subject to appropriate PAYG taxation deductions by the amount of that packaged portion. Neither the employer nor the employee may exercise their right to continue to receive their applicable award salary, in addition to the practitioneramount packaged. (2ii) The terms and conditions of a remuneration package offered to an employee shall not, when viewed objectively, be less favourable than the entitlements otherwise available under the award and shall be subject to the following provisions. a) Any allowance, penalty rates, 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 but for the Remuneration Packaging Agreement. b) Superannuation Guarantee Contributions will be calculated with reference to the salary the employee would have been entitled to receive but for the remuneration packaging agreement. c) All award conditions, other than the salary and those expressly provided for within this agreement shall continue to apply. 7.2 Further, a) A practitioner may, by agreement with copy of the employer, enter into a salary packaging arrangement"CRCC Remuneration Packaging Agreement" shall be made available to the employee. (3b) The employer shall ensure that the structure of any packaging complies with taxation and other relevant laws. c) The employee shall be entitled to inspect details of the payments made under the terms of this agreement. d) Where at the end of the Fringe Benefit Tax year the full amount allocated to a specific benefit has not unreasonably withhold been utilised, it will be paid as salary, which will be subject to appropriate taxation requirements. By agreement between the employer and the employee, any unused benefit may be carried forward to salary packaging the next period on request the basis that any FBT obligation is accepted by the employee. e) A remuneration package may be changed or terminated at any time, by agreement of the parties. f) Either party may unilaterally withdraw from a practitionerremuneration packaging agreement by providing one month’s written notice to the other party. A lesser period of notice or no notice may be provided in circumstances identified in subclause 7.2(g). (4g) The employer shall not require may terminated a practitioner remuneration packaging agreement, at any time, should the employer cease to enter into a salary attract exemption from the payment of Fringe Benefit Tax or should amendments to legislation be made that are detrimental to, or increase the costs of remuneration packaging arrangement, provided that this clause will not impinge on any additional employer provided benefitsarrangements. (5h) A Where a remuneration packaging agreement is terminated the employee’s salary packaging arrangement shall be formulated and operate on the basis that, on balance, there shall be no material disadvantage will revert to the practitioner concerned, and shall be cost neutral in relation applicable award classification rate the employee would have been entitled to receive but for the total employment cost to the employerremuneration packaging agreement. (6) A salary packaging arrangement must comply with relevant taxation laws and the employer shall not be liable for additional tax, penalties or other costs payable or which may become payable by the practitioner. (7i) In the event that the employee ceases to be employed by the employer this agreement will cease to apply as at the date of any increase termination. Benefits not paid on or additional payments before the date of termination shall be treated as salary and the appropriate tax or penalties associated with deducted. j) Employee’s accepting the employment offer to salary package do so voluntarily. Employees are advised to seek independent financial advice and counselling to apprise them of the practitioner, or the provision of employer benefits under the salary packaging agreement, such tax, penalties and any other costs shall be borne by the practitioner. (8) A practitioner may elect to cancel any salary packaging arrangement by giving a minimum of four weeks notice. (9) The employer may elect to cancel any salary packaging arrangement by giving a minimum of four weeks notice if the employer incurs a liability to pay fringe benefits tax or any other tax in respect of the non-cash benefits provided, provided that the employer cannot retrospectively cancel any salary packaging arrangement. (10) Notwithstanding subclauses (8) and (9) of this clause, the employer and the Practitioner may agree to forgo the notice period. (11) The cancellation implications of salary packaging will not cancel or otherwise effect the operation of this Agreementon their individual personal financial situations. (12) For the purposes of this provision, any penalty rate, loading or other salary related allowances which would ordinarily be calculated on the basis of the salary rates expressed in Schedule 1 Full Time Annual Base Salary Rates shall continue to be so calculated despite an election to participate in any salary packaging arrangement. (13) For the purposes of this provision, statutory 9% employer superannuation contributions shall be made on the basis of pre-packaging salary rates. To avoid doubt, employer contributions shall not be reduced as a result of a practitioner participating in salary packaging pursuant to this provision. (14) The employer may at any time vary the range of benefits provided or the conditions under which benefits are provided however the employer shall not differentiate between different class of practitioners across WA Health in terms or range of benefits or the conditions under which benefits are provided. (15) If a practitioner is found to have committed misconduct in the claiming a salary packaging benefit the employer is entitled to prospectively cease to provide some or all salary packing benefits either indefinitely or for any period determined by the employer.