AGENCY-SPECIFIC VALUES

The Australian Tax Office understands that its capacity to maintain and strengthen the public’s confidence in the administration of the taxation system in Australia relies heavily on its employees maintaining the highest standards of ethical behaviour.

Commitment

The ATO undertakes a corporate training program about the APS Values and Code with a number of notable features. The program includes a range of realistic scenarios, representing the types of situations employees in the Tax Office could encounter that require application of the Code of

Conduct. The program is made available to all employees, and attendance at courses is monitored and checked, and it includes a focus on the prevention of breaches of the Code as well as dealing with suspected breaches. Participants are asked to consider how they would deal with reality-based scenarios and are led through facilitated discussions of the often complex issues involved.

There are also several learning modules that have been developed specifically to assist managers to fulfil their obligations in relation to the APS Values and Code of Conduct, including:

• a module addressing the role of managers in the implementation of the APS Values and Code of Conduct with a particular emphasis on the identification and management of conflicts of interest
• a module which assists managers to consider how they can create an environment which promotes the application of the Values and Code in their teams, by examining a range of ways of reinforcing appropriate workplace behaviour with particular emphasis on the crucial role of managers in presenting a strong model of ethical leadership.

Management

The Tax Office has put in place a series of binding instructions, known as Corporate Management Practice Statements (CMPS), which are endorsed by the Taxation Commissioner. Examples of CMPSs that relate to issues addressed by the Code of Conduct include:

• conflicts of interest
• offers or receipts of gifts, hospitality and other benefits
• outside employment
• workplace harassment
• workplace diversity.

It is proposed that one CMPS will focus specifically on the Code of Conduct itself. This CMPS and the associated written guidance for staff and managers is designed to ensure that all stakeholders have a clear understanding of their responsibilities and rights in relation to the Code. It will also outline the procedures to deal with alleged breaches and advice on appropriate sanctions should breaches be proven.

Assurance

In addition to these steps, the ATO has in place a number of organisational structures designed to strengthen assurance measures that apply to the application of the APS Values and Code of Conduct.

• The Fraud Prevention and Control Section, conducts fraud and ethics training for all ATO employees (including all aspects of the Code of Conduct and APS Values), provides an avenue for staff to make reports of suspected breaches of the Code of Conduct, investigates potential misconduct and criminal matters by ATO employees, and reports quarterly to the Audit Committee on the management of individual cases and systemic issues that may arise.
• The Audit Committee is comprised of senior ATO managers, the ATO Integrity Adviser, representatives from the ANAO, and an independent person external to the ATO. The Committee monitors the ATO’s control framework, promotes ethical conduct, and liaises with the Integrity Advisory Committee to promote an ethical culture in the ATO.
• The Integrity Advisory Committee is a high level committee with membership drawn both from within the ATO and a number of external organisations (the APS Commission, the Australian Federal Police, and Ombudsman). Its role is to advise the Commissioner of Taxation on ways to enhance community confidence in the integrity of the ATO.