Practice Statement
PS CM 2005/23
Corporate Management: Working at Home
The electronic version published on the intranet is the only authorised copy
This Corporate Management Practice Statement is issued under the authority of the
Commissioner and must be read in conjunction with PS CM 2003/01. Corporate Management
Practice Statements are endorsed corporate policy and must be followed by Tax Office
employees. Both ongoing and non-ongoing employees must comply with this Practice
Statement, unless otherwise stated. Any direction given in a Corporate Management Practice
Statement is a direction for the purposes of section 13(5) of the Public Service Act 1999. In
circumstances where the anticipated impact is likely to result in unintended consequences, the
matter must be referred to Corporate Directions.
SUBJECT: Working at Home
PURPOSE: To set out the requirements of a working at home arrangement.
SUMMARY
• It is recognised that in some situations working at home arrangements may be suitable to
both the employee and the Tax Office.
• While this CMPS is general in application, i.e., applies to all employees to whom working at
home may be suitable, it is recognised at the outset that there are many jobs at the Tax
Office that need to be performed from the office and that working at home arrangements are
only workable for all parties concerned in limited circumstances.
• Working at home is not an entitlement and any application to work at home needs to be
assessed on its merits with reference to application criteria.
• Any arrangement is subject to operational requirements continuing to be met.
• Two types of working at home arrangements are recognised by the ATO (General
Employees) Agency Agreement and EL2 Agency Agreement – formal and ad hoc. A formal
work at home can be arranged where the working at home is ongoing. Ongoing
arrangements include:
(i) working at home for the majority of the working week and/or;
(ii) regular working at home on a specific day or days; or
(iii) a pattern of irregular but ongoing work at home. For example an employee who
works in the field and sometimes works at home between field activities.
• Ad hoc arrangements are those that are arranged for employees in special circumstances
for short periods of time, i.e., on a one - off basis where the instance of working at home is
not intended to be part of an ongoing arrangement.
• Except for the section headed ‘Ad hoc arrangements’, this CMPS sets out the conditions
and requirements for approval, evaluation, review, variation, suspension and termination of
a formal working at home arrangement. Ad hoc instances of work at home do not have the
same approval requirements and procedures as a formal work at home arrangement.
• Employees wishing to work at home must apply to put the arrangements in place.
Approvals remain valid for no longer than twelve months and a new application and
approval is required if an employee’s job or conditions change.
Version 1.2 Page 1 of 12 PS CM 2005/23
Effective Date: 13 October 2005
Practice Statement
PS CM 2005/23
Corporate Management: Working at Home
STATEMENT
Application
1. These requirements apply to all Tax Office employees bound by either the ATO (General
Employees) Agency Agreement or the 2006 EL2 Agency Agreement.
Principles of Working at Home
2. The Tax Office places a special responsibility on its team leaders and directors to provide a
management and leadership role in the workplace. Employees who hold a position with
management and leadership responsibilities which include a supervisory role may only be
considered for a working at home arrangement in special circumstances.
3. Working at home must not be used as a substitute for regular caring arrangements.
4. Working at home is not an obligation that can be imposed upon an employee; participation
in the arrangement is voluntary.
5. Any agreement permitting working at home must be made for a specified period of time, up
to a maximum of 12 months duration.
6. Working at home is not an entitlement. Each application is to be considered on its merits
with reference to the application criteria by the applicant’s team leader (attachment 2).
Application criteria include appropriate work type, ability to work independently and without
supervision, ability to work effectively as part of a team, and appropriate home environment.
7. An employee’s director is the delegate to approve/vary/suspend/terminate an agreement to
work at home. The employee’s team leader in consultation with the employee is to prepare
the documentation supporting the proposed agreement (contained in attachments to this
CMPS) for the director’s consideration.
8. For an ad hoc instance of work at home, the employee’s team leader may act as the
approving delegate.
9. In entering into a working at home arrangement, the employee and their team leader must
discuss and reach mutual agreement on work management and communication strategies.
The employee and their team leader are required to appropriately document the agreement
(attachments 6 and 7).
10. Details of an employee’s approved working at home arrangement are to be held by the
employee, their team leader and Personnel.
11. Employees with an existing working at home arrangement are required to reapply when they
change duties either on a temporary or ongoing basis.
12. Working at home arrangements must not compromise the employee’s obligation to perform
their duties efficiently and meet operational requirements. Consideration of operational
requirements will include an assessment of the effect the proposal will have on an
individual’s workloads and the team as a whole.
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Effective Date: 13 October 2005
Practice Statement
PS CM 2005/23
Corporate Management: Working at Home
13. All employment terms and conditions as stipulated under Agency Agreements, legislation,
policies, determinations and codes of conduct that are applicable in the workplace apply to
employees working at home.
14. For example, an employee performing field work who is approved under this arrangement is
required to deliver field work outcomes, such as:
• Attending and participating in activities as requested by the team leader or director. This
includes attending activities at the field site, Tax Office site or any other agreed location.
• Maintaining an effective field presence and delivering on expected outcomes
• Fulfilling operational requirements as requested by the team leader. This may include a
temporary move to another area of the business line or within the Tax Office, or a
change in the nature of the work, as required.
15. The Tax Office and its employees who work at home are obliged to ensure that the security
of Tax Office information and property is provided for in accordance with security guidelines,
at the working at home location. Tax Office information classified PROTECTED or HIGHLY
PROTECTED must not be worked on at home.
16. An Occupational Health and Safety checklist must be completed by the employee and their
team leader prior to commencing a working at home arrangement.
17. The employee must report any change in their circumstances relevant to their working at
home arrangement and any adverse affects the working at home arrangement may be
having on them.
18. The employee must provide reasonable access to the Tax Office to conduct working at
home on-location assessments.
19. The costs associated with working at home arrangements are the responsibility of the BSL
associated with those arrangements and details of the establishment costs that the Tax
Office is prepared to contribute are outlined the ATO (General Employees) Agency
Agreement. At 1 July 2005 the maximum amount which can be approved is $2,596.
20. Where working at home gives rise to taxable fringe benefits, employees should be aware
that such benefits will count towards any reportable fringe benefits listed on their payment
summary.
21. Movable items paid for or supplied by the Tax Office, such as filing cabinets, security
storage containers, desk, chairs, etc. will remain the property of the Tax Office and will be
returned if the working at home arrangement is terminated. An assets register (attachment
8) must be completed by the Team leader and attached to the working at home application.
22. The Tax Office is not responsible for the payment of any running costs incurred as a result
of working at home, for example (but not limited to) electricity or water bills.
23. The employee is responsible for any effects that working at home may have on their home
contents insurance, home building insurance, public liability insurance, home mortgage
insurance, leasing arrangements, council occupancy/or rating and taxation.
Version 1.2 Page 3 of 12 PS CM 2005/23
Effective Date: 13 October 2005
Practice Statement
PS CM 2005/23
Corporate Management: Working at Home
24. Evaluation, review, variation, suspension and termination of the working at home
agreement can occur, as specified in the Agency Agreements and detailed in this CMPS.
Suspension and termination of working at home arrangements may be invoked by the team
leader or the employee.
EXPLANATION
Working at Home Approval – Forms to be completed
25. Subject to final approval from the team leader and approving director, a working at home
arrangement can commence when all of the following conditions are met:
1 The Working at Home Application (Employee • Attachments 1; 2
Agreement) and Application Criteria Checklist are
completed by the employee and their team leader, and
the team leader deems the employee and their duties
suitable for work at home.
2 The Residence Security Review agreement is • Attachments 3; 4
completed and any necessary remedial action taken.
3 The OH&S Checklist/Report is completed and any • Attachment 5
necessary remedial action taken.
4 The Communication Strategy and Work Management • Attachments 6; 7
Strategy agreements are completed.
5 Team leader or director has completed the Assets
Register. • Attachment 8
6 The Application is signed by the employee, their team • Attachment 1
leader and the delegate.
26. The team leader or director will forward the completed working at home approval
documentation to Personnel, along with details of any costs incurred in implementing the
arrangement. Personnel will maintain a register of approved working at home employees.
27. The working at home arrangement can be mutually agreed by both the employee and their
team leader for a specified period provided that it does not exceed 12 months. If the team
leader and employee wish the arrangement to continue at the expiry of 12 months, an
annual review is required to confirm that all relevant requirements continue to be met. A
Renewal/ Review of Initial Period form (attachment 1A) must be completed by the
employee and their director.
28. Approvals of extensions must be advised to Security Policy and Services as well as
Personnel.
Working at Home Application (Employee Agreement)
29. The agreement (attachment 1) sets out:
• The basis for the application
Version 1.2 Page 4 of 12 PS CM 2005/23
Effective Date: 13 October 2005
Practice Statement
PS CM 2005/23
Corporate Management: Working at Home
• Period of agreement
• Acknowledgment of the principles of working at home as set out in this CMPS
• Agreement on undertakings required and responsibilities attached to working at home
(i.e., security requirements)
Application Criteria Checklist
30. The Application Criteria Checklist (attachment 2) is required to determine the applicant’s
suitability to work at home. In consultation with the employee, the team leader is to provide
comments against each criterion.
Residence Security
31. Security requirements of the home location must be met before working at home is
approved. The employee must complete the Residence Security Review (at attachment 3)
and fax it to the Physical Security and Staff Protection team at Security Policy and Services.
Alternatively the residence security review may be sent by the employee’s manager to the
Security Policy and Services outlook mailbox with a covering email confirming the team
leader’s support for the application. A security consultant from Security Policy and Services
will assess the security arrangements and discuss possible security enhancements that
may be required to meet Commonwealth standards. The employee will need to discuss
any costs of security enhancements with their team leader who must approve the
expenditure (see paragraph 38 below). A Frequently Asked Questions Guide (attachment
4) provides answers to a number of common questions covering security situations.
32. The team leader must ensure that working at home is only approved where the security of
employees, information and Tax Office property can be assured in the proposed working at
home location.
33. Employees undertake certain obligations pursuant to the security certification to ensure that
they do not subject themselves, Tax Office information or property to unacceptable risk
(attachment 3).
34. It is recommended that when an employee enters into a working at home agreement, they
contact their home insurer to ensure that they have complied with their own duty of
disclosure obligations.
Occupational Health and Safety (OH&S) Report
35. Occupational Health and Safety requirements must be met prior to the commencement of
any working at home arrangement. These requirements are provided in a checklist at
attachment 5. The checklist is to be completed by the manager in consultation with the
employee following:
(i) The provision to the employee by the team leader of the occupational health and
safety guidelines listed in attachment 5;
(ii) The employee reviewing their working at home environment in accordance with
these guidelines.
Version 1.2 Page 5 of 12 PS CM 2005/23
Effective Date: 13 October 2005
Practice Statement
PS CM 2005/23
Corporate Management: Working at Home
The local occupational health and safety consultant may be contacted for advice through
the People Helpline on 13 15 50. The local health and safety representative may also be
contacted for advice. In addressing escalated concerns, an occupational health and safety
consultant may advise and arrange for an inspection of the work at home location if
necessary.
36. Where an employee is on a graduated return to work program, the employee’s case
manager must be consulted by the employee’s team leader prior to any working at home
arrangement being approved.
Communication and Work Management
37. Work management (attachment 6) and Communication (attachment 7) strategies must be
agreed upon and completed between the employee and the team leader or director prior to
the commencement of working at home to ensure that they address the following:
• Performance management arrangements
• Work allocation, output and outcomes
• Reporting requirements
• Time allocation between of duties at home and the office if applicable
• Contact arrangements with team leader or director and team members
• Access to training and development opportunities
Provision and Ownership of Assets
38. The employee’s business line may agree to meet all or part of any tangible costs
associated with working at home arrangements – for example, security modifications to the
working at home office. The maximum amount which a business line can agree to
contribute is outlined the ATO (General Employees) Agency Agreement. At 1 July 2005 the
maximum amount which can be approved is $2,596. This expenditure could be in addition
to the Tax Office agreeing to provide standard furniture items on a loans basis for the
duration of the agreement.
39. Movable items paid for or supplied by the Tax Office, such as filing cabinets, security
storage containers, desk, chairs, etc. will remain the property of the Tax Office and will be
returned if the working at home arrangement is terminated. An assets register (attachment
8) must be completed by the team leader and attached to the working at home application.
40. Upon completion of the assets register, the team leader must lodge the assets register,
including details of the location to which the assets are held, with the Regional Public
Property Manager in Facilities.
Version 1.2 Page 6 of 12 PS CM 2005/23
Effective Date: 13 October 2005
Practice Statement
PS CM 2005/23
Corporate Management: Working at Home
41. All assets provided to the employee pursuant to a working at home agreement will be
included in any stocktake of assets undertaken by the Tax Office. This may require the
employee to provide access to their premises.
42. Where the Tax Office has paid for security hardware effecting structural modifications to the
employee’s home, ownership of this hardware will be transferred to the employee. The Tax
Office will not be responsible for any ongoing maintenance or repairs of the hardware nor
any ‘make good’ costs once the working at home arrangement ceases.
43. Business line sponsored modifications to an employee’s home will generally give rise to a
property fringe benefit. CMPS 2004/15 details the processes through which the Tax Office
complies with all relevant tax legislation as a taxpayer and employer. Employees need to be
aware that where a taxable fringe benefit arises this benefit will count towards any
reportable fringe benefit listed in their Annual Payment Summary.
Retention of Documentation
44. Original hard copies of all approved application forms (attachments 1 – 8), are to be
forwarded to Personnel immediately after the arrangement is approved, with copies
retained by the applicant and their team leader.
45. Personnel will maintain a register of approved working at home employees.
Duration of Agreement
46. The duration of the working at home arrangement may be agreed by both the employee and
their team leader for a specified period provided that it does not exceed 12 months. If the
team leader and employee wish the arrangement to continue at the expiry of 12 months, an
annual review is required to confirm that all relevant requirements continue to be met. A
Renewal/ Review of Initial Period form (attachment 1A) must be completed by the
employee and their team leader or director.
47. Approvals of extensions must be advised to Security Policy and Services as well as
Personnel.
Ad Hoc Arrangements
48. Ad hoc arrangements for working at home exist outside the approval process of
formal/ongoing work at home arrangements. Ad hoc working at home may be arranged in
special circumstances for short periods of time on a case by case basis. The decision about
the appropriate length of time is subject to the team leader’s discretion. Special
circumstances can include:
• employee suffering from a minor illness or injury
• employee who has responsibility for a person requiring minor care but not where sick or
carers leave is more appropriate.
49. Approval of an ad hoc working at home arrangement is subject to the requirements as set
out in the ATO (General Employees) Agreement. Arrangements are not to be approved if
there are any significant occupational health and safety or security risks. If in doubt the
Version 1.2 Page 7 of 12 PS CM 2005/23
Effective Date: 13 October 2005
Practice Statement
PS CM 2005/23
Corporate Management: Working at Home
team leader should seek this assurance from the employee. Arrangements are also not to
be approved if the cost to the Tax Office is anything but incidental.
Allowances
50. An employee’s Tax Office site is deemed to be the employee’s usual base for the purposes
of calculating allowances, apart from situations covered under the time-keeping
arrangements for field work. Refer to the Additional Conditions for Field Work in the
General Employees Agency Agreement for further information.
Access to Premises
51. The employee must provide access to the location used for working at home for on-location
assessments, where these are deemed necessary.
52. On-location assessments may be required to ensure that safe work conditions and security
principles are adhered to or for other business purposes. Access may also be required for
stocktake purposes. All assets supplied to the home based worker should be available for
stocktake/audit purposes with a minimum of 24 hrs notice.
53. Failure by the employee to provide access to the working at home location may result in a
review of the arrangement with a view to terminating the agreement.
Evaluation, Review and Variation
54. Individual working arrangements will be evaluated and reviewed. The review will occur at a
time dictated by whichever of the following conditions arises first:
• On a quarterly basis, to monitor the impact of working at home on the employee and
their work performance. This aspect of the review will be conducted by the team leader
in conjunction with the employee.
• A change in the operational requirements and business needs of the Tax Office.
• A change in the employee’s duties which may affect whether working at home is still a
viable option.
• Where there is a heightened concern for the security of the employee or Tax Office
materials at the working at home location.
• After a period of suspension of the working at home arrangements, prior to the
arrangement being reinstated. This is to reconfirm that operational requirements will be
met and that the employee meets all the requirements of working at home.
• Where there is a concern for the health and safety of the employee.
55. The review will evaluate and consider the efficiency and effectiveness of the arrangement
taking into account:
• Business/operational requirements
• Potential security risk
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Effective Date: 13 October 2005
Practice Statement
PS CM 2005/23
Corporate Management: Working at Home
• Management of potential employee isolation
• Effect on the employee, with respect to work/life balance, effect on the family and other
members of the household, satisfaction with the arrangement, travelling time etc.
• Nature of the work performed
• Work performance
• Management of communication and team work
• Access to resources, training and development
• Health and safety considerations.
56. If an employee does not agree with the team leader or director’s decision on the outcome of
a review, the employee may ask the team leader or director to review their decision as
detailed in the applicable dispute resolution procedure clauses of the ATO (General
Employees) Agreement, or the ATO (Executive Level 2) Agreement.
57. The review may result in:
• Approval to continue with the arrangement
• Variation of the agreement
• Suspension of the agreement
• Termination of the agreement
• Further review under the dispute avoidance and settlement procedures.
Suspension of Arrangement
58. The team leader or director may suspend a working at home arrangement in the event of:
• A serious work performance issue
• A suspected breach of the APS Code of Conduct.
59. The suspension will apply while work performance is being reviewed or the suspected
breach is being investigated. The delegate will provide the employee with as much notice
as is considered reasonable under the circumstances.
60. Working at home arrangements may also be suspended on a short term basis to meet
operational requirements, provided a minimum of 7 days notice is given, unless the
employee agrees to a shorter time frame. Reasons for suspending working at home
arrangements may include, but are not limited to:
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Effective Date: 13 October 2005
Practice Statement
PS CM 2005/23
Corporate Management: Working at Home
• The absence, transfer or resignation of the current team leader or director
• The appointment of a new team leader or director
• The identification of a potential OH&S or security risk
• A temporary change in work flow arrangements
• A need to address an urgent or high priority work issue from the Tax Office site
• Health considerations
• the period of suspension will not exceed 8 weeks unless agreed to by the employee.
61. Further details on the implementation of the suspension may be outlined in the ATO
(General Employees) Agreement.
Termination of Arrangement
62. The arrangement may be:
(i) Terminated without notice if the employee fails to comply with the approved
arrangements; or
(ii) Terminated with four weeks notice or by mutual agreement if the arrangement is no
longer practicable. Reasons for such a termination may include but are not limited
to:
• A change in the business needs and operational requirements of the Tax Office
• A change in the employee’s circumstances
• A potential security risk
• A change of duties in the existing position to include a supervisory role
• The inefficiency and/or ineffectiveness of the arrangement.
63. The team leader should document the reason for the termination and notify Personnel.
CONSEQUENCES
64. Non-compliance with the requirements of this CMPS may constitute a breach of the APS
Code of Conduct. The APS Code of Conduct is set out in section 13 of the Public Service
Act 1999 and suspected breaches may be dealt with in accordance with Managing
Misconduct - ATO Procedures for Determining Breaches of the APS Code of Conduct.
Version 1.2 Page 10 of 12 PS CM 2005/23
Effective Date: 13 October 2005
Practice Statement
PS CM 2005/23
Corporate Management: Working at Home
CONFORMANCE
65. Conformance with this CMPS is assured as part of the Certificate of Assurance 5 –
Employment. The assurance by the relevant SES employee will be based on:
• The approval process including:
(i) Residence security reviews undertaken by Security Policy and Services
(ii) Provision of occupational health and safety information to work at home
employees
(iii) A register of work at home arrangements and copies of all approved applications to
be held by Personnel.
(iv) Quarterly reviews of the operational effectiveness of work at home arrangements.
• Publicisation of this CMPS.
• Reports from such sources as People Issues Escalation System (PIES), complaints, and
requests for reviews of actions.
66. In addition, the FAC ATO People and Place will report as necessary to the Audit Committee
and Integrity Advisory Committee.
REFERENCES
Related Legislation and Policy
Public Service Act 1999
ATO (General Employees) Agreement 2006
ATO (Executive Level 2) Agreement 2006
Occupational Health and Safety (Commonwealth Employment) Act 1991
Safety, Rehabilitation and Compensation (Commonwealth Employees) Act 1988
Privacy Act 1988
Commonwealth Protective Security Manual 2000
ATO Guide to Information Security
ATO Proper Use of Information Technology Facilities
Risk Management Model and Framework for OH&S in the ATO
Comcare Manual Handling - Reducing Injuries
National Standard for Manual Handling [NOHSC: 2013 (1994)]
Approved Code of Practice for the Prevention of OOS - Comcare
ATO Graphic User Interface (GUI) Standards and Guidelines
ATO Screen Based Work Environment; and
ATO Eyesight Testing Guidelines.
AS/NZS 4442: 1997
AS/NZS 4438: 1997
Version 1.2 Page 11 of 12 PS CM 2005/23
Effective Date: 13 October 2005
Practice Statement
PS CM 2005/23
Corporate Management: Working at Home
Working at Home Documents
1. Application form
1A. Renewal/Review of Initial Period form
2. Application Criteria Checklist
3. Residence Security Review
4. Security – Frequently Asked Questions
5. OH&S Checklist / Report
6. Work Management Strategy
7. Communication Strategy
8. Assets Register
APPROVAL
Approved by:
Michael Carmody
COMMISSIONER
Endorsed by the Chief Finance Officer and the First Assistant Commissioner, ATO People and
Place exercising their delegated authority on 13 October 2005.
DOCUMENT INFORMATION
Security Classification: UNCLASSIFIED
Date of Endorsement 13 October 2005
Date of Effect: 13 October 2005
Contact Officer: Priscilla Floyd
BSL: ATOPP
Section: Industrial Relations
Office: Casselden Place
Tax Office Reference: 04/8843 & 05/11667
Amendment Register
Date Change Version
9 November 2005 Fix broken link to SPS and add detail to V1.1
Attachments 1A & 3.
23 November 2005 Fix broken link to Security Guidelines, page 3 V1.2
Version 1.2 Page 12 of 12 PS CM 2005/23
Effective Date: 13 October 2005
Tax Office – Working at Home – application documentation
IN-CONFIDENCE
(When Completed)
Attachment 1
WORKING AT HOME - APPLICATION
EMPLOYEE AGREEMENT
Employee
(Applicant)
BSL
AGS number
Position
number
Date
Basis for Application
Pursuant to clause 77 of the ATO (General Employees) Agreement 2004 and clause 16 of
the ATO (Executive Level 2) Agreement 2004, I apply for approval to work at home
I recognise and agree that approval is given on the basis that the arrangement is appropriate in the current
business environment and that it supports operational requirements.
Period of Agreement
This arrangement is not an indefinite one.
It will commence on _______________ and cease on _______________.
NB This may be extended with written agreement by both the applicant and relevant delegate
following a review of the arrangements before the expiration of this period in which case a new
defined period needs to be specified in writing (Refer attachment 1A)
Agreements and Undertakings
I acknowledge that this working at home arrangement is a voluntary agreement made between myself and
the Tax Office.
I understand that it is made in accordance with the ‘Principles of Working at Home’ as outlined in the Tax
Office Working at Home Corporate Management Practice Statement (CMPS), which includes:
• Working at home is not an entitlement. It must be considered in the context of organisational
viability and business requirements.
• Employees who hold a position with management and leadership responsibility which includes a
supervisory role may only be considered for a working at home arrangement in special
circumstances.
• An agreement permitting working at home can be made for a specified period of time but cannot
exceed twelve (12) months in duration.
I acknowledge that this working at home arrangement does not exempt me from temporary deployment to
other areas of the business line or within the Tax Office, or changes in the nature of work that I do.
I acknowledge my obligation to continue to meet outcomes as set out in my performance agreement, and
that this agreement is subject to review and evaluation in accordance with the CMPS on working at home.
I accept that this agreement may be suspended or terminated by either myself or my team leader in
accordance with the terms outlined in the Agency Agreement and in the Tax Office Working at Home
CMPS.
Working at Home Information Kit
Updated: 9 November 2005
Tax Office – Working at Home – application documentation
IN-CONFIDENCE
(When Completed)
I understand that the employment terms and conditions as stipulated in the Agency Agreement, and other
relevant legislation, policy or CMPS, determinations, and code of conduct that are applicable at the
workplace, apply to me at my home work site.
I acknowledge that I may have alternative office space and that I may be required to share accommodation,
or hot-desk.
I will not commence working at home before the OH&S and Security approvals have been granted and any
required measures have been completed.
I acknowledge that OH&S responsibilities that apply to the Tax Office and me also apply at my home work
site as they would at the workplace. I will maintain the designated work area at home to the standard
required by the legislation. I will notify the Tax Office of any incidents, injury or illness which occurs at the
home work site in connection with work at home.
I agree to provide reasonable access to the Tax Office to conduct working at home location assessments.
I *am / am not on a graduated return to work program. My Case Team leader *has/has not been consulted
prior to this arrangement being approved. (* strike out whichever is not applicable)
I acknowledge that I have a duty of care to ensure that I do not subject myself, Tax Office information or
Tax Office property to unacceptable risk.
I will not store Tax Office data and/or information on non-Tax Office assessed equipment.
I agree to comply with Tax Office security policy requirements at my home work site. If I experience
difficulty undertaking any aspect of my designated working at home duties, I will contact my Team leader or
Director immediately to discuss the issues of concern.
In the event of changes being made at the home work site after working at home arrangements have
commenced, I will advise my Team leader or Director to facilitate the reassessment of OH&S and security
requirements.
I acknowledge responsibility for making myself aware of the potential impact of working at home on my
personal circumstances, home and family life.
I accept that equipment and furniture provided to me remains the property of the Tax Office except where
this comprises structural modifications to the residence. In this case, ownership is transferred to me and
the Tax Office is not responsible for any on-going maintenance or to make-good costs.
I acknowledge that the Tax Office will not pay for any running costs associated with working at home.
Insurance and Taxation
I agree that I am responsible for any effects that working at home may have on my home contents
insurance, home building insurance, public liability insurance, home mortgage insurance, leasing
arrangements, council occupancy/or rating and taxation.
I understand that the Tax Office does not require me to insure Commonwealth assets located in the
working at home location.
Family Care Responsibilities
I understand that working at home is not a substitute for child care, or other forms of dependant care.
Documentation supporting this application
In submitting this application, I have attached and completed the following:
Process / Steps Completed Submitted
and
approved
The Selection Criteria as reviewed with my Team leader or Director to
assess suitability.
Residence Security Review.
OH&S Checklist
Work Management Strategy.
Communication Strategy.
Assets Register.
Working at Home Information Kit
Updated: 9 November 2005
Tax Office – Working at Home – application documentation
IN-CONFIDENCE
(When Completed)
Employee
Name Classification
Office BSL Section
Work at Home
Address
Work at Home Mobile
Phone
Work at Home
Email
Signature Date
AGS number Position number
Team leader or Director
I certify that all requirements in relation to an application to work at home have been complied with.
Working at Work at home
home Start Date Cessation Date
Name Signature Date
AGS number Position number
Delegate of the Commissioner
Delegate’s Name
Signature
Date
AGS number Position number
Working at Home Information Kit
Updated: 9 November 2005
Tax Office – Working at Home – application documentation
IN-CONFIDENCE
(When Completed)
Attachment 1A
RENEWAL / REVIEW OF INITIAL PERIOD
Renewal notice to be faxed or emailed to Personnel and Security Policy and Services.
Purpose – To be completed for an extension period past originally agreed dates subject to
the same acknowledgments and undertakings following a review of the arrangements.
This renewal notice serves to confirm that the working at home location continues to meet with
the physical security requirements as prescribed in attachment 4, Residence Security Review.
This arrangement will continue to operate from ______________and cease
on________________(maximum period of 12 months)
Employee (Applicant)
____________________________________(Date)________________________________
AGS number Position number
Delegate
__________________________________________(Date)__________________________
AGS number Position number
Working at Home Information Kit
Updated: 9 November 2005
Tax Office – Working at Home – application documentation
IN-CONFIDENCE
(When Completed)
Attachment 2
APPLICATION CRITERIA CHECKLIST
Employees applying to work at home are assessed in relation to the criteria listed below. These
criteria are aimed at determining the applicant’s suitability to work remotely. This checklist should
be completed in discussion with the applicant’s Team leader. Team leaders should provide
written comments in the dialogue boxes to support their assessments.
Application Criteria
Appropriate work type
(if performing field work, the arrangement will support the achievement of field work outcomes, the completion of
cases and improve productivity)
Able to work independently to achieve deadlines and outcomes.
Requires little supervision.
Able to plan and organise a work day/self regulate.
Sufficient job and organisational knowledge.
Disclosure of any medical condition.
Is the Applicant on a graduated return to work program?
Able to work effectively as part of the team to deliver team outcomes and adhere to team
guidelines.
Able to put in place effective communication strategy with team members and Team leader.
Upholds professional standards and APS values.
Appropriate home environment, i.e., is secure and meets OH & S standards.
Working at Home Information Kit
Updated: 9 November 2005
Tax Office – Working at Home – application documentation
IN-CONFIDENCE
(When Completed)
Employee
Name Signature Date
AGS number Position number
Team leader or Director
Name Signature Date
AGS number Position number
Working at Home Information Kit
Updated: 9 November 2005
Tax Office – Working at Home – application documentation
IN-CONFIDENCE
(When Completed)
Attachment 3
All information fields must be completed
RESIDENCE SECURITY REVIEW
To be faxed or emailed to the Physical Security and Staff Protection team at Security Policy and
Services.
Name: AGS: BSL:
Ext: Fax: Office:
Home Address:
Home Phone: Home Fax: Home email:
Approval cannot be given for TAX OFFICE information classified
PROTECTED or HIGHLY PROTECTED to be worked on at home.
1. Will you be transporting, using, producing or storing any IN-CONFIDENCE Yes No
material at the work at home site?
1a. If yes, what format will the material take?
Paper Disk Laptop Other (please describe):
1b. Please provide a description of the material.
Note: Material classified IN-CONFIDENCE or above must NOT be sent by external e-mail.
2. Please provide a description of the work at home dwelling.
Type of dwelling house, flat, unit, townhouse, hi-rise apartment, other ……………..
Number of levels
Outer wall material clay brick, masonry block, weatherboard, cement sheet, steel sheet,
concrete tilt slab, other ……………..….
Roof material tile, steel sheet, cement sheet, wood shingle, concrete slab, other
…………....
Age of dwelling ……………(yrs)
Region / Area CBD, inner urban, outer urban, rural town/city, rural, remote, other
….……….
3. What part of the dwelling is intended to be used as the home office?
Working at Home Information Kit
Updated: 9 November 2005
Tax Office – Working at Home – application documentation
IN-CONFIDENCE
(When Completed)
3a. Can this area be segregated from the rest of the dwelling? Yes No
3b. If yes to 3a, please describe how can the area be segregated?
3c. If IN-CONFIDENCE material is to be held at the home office, please outline any features
in place to help control entry to area. (eg: locks on room doors, windows or other openings,
storage)
4. Are security screens fitted to perimeter doors and windows Yes No Some
(excluding garage doors)?
4a. If Yes or Some, please describe the security screens.
Construction Type/s Location/s Condition
5. Please describe all perimeter entry doors (eg: any door opening into the residence).
DOOR CONSTRUCTION CONDITION LOCK TYPE/S COMMENT
NAME
Front Door
Back Door
Sliding Door
Garage
Access
Other Door 1
Other Door 2
Other Door 3
Note: The main door lock types are: Deadlock – requires a key inside and outside;
Deadlatch – requires a key outside and has a small turn-knob on the inside with a keyhole
(also used on sliding doors); Entrance Lock – a ‘key-in-the-handle’ style lock with a push-
button or similar on the inside; Nightlatch – requires a key outside and has only a turn-knob
on the inside; Latch – usually relates to the lever style latch on the inside of standard sliding
glass doors; Patio Bolt – usually relates to the slidebolt on sliding glass doors which pushes
into the door frame and is then key locked.
6. What type of windows are fitted? sliding, wind-out, lift-up, push-out, louvre, other
……………………
6a. Are keyed locks fitted to windows? Yes No Some
Working at Home Information Kit
Updated: 9 November 2005
Tax Office – Working at Home – application documentation
IN-CONFIDENCE
(When Completed)
6b. If Yes or Some, please describe the windows and locks.
Construction Type Location/s Lock Type/s Condition
7. Is an Intruder Alarm System (IAS) fitted? Yes No
7a. If an IAS is fitted, is the system monitored by an external provider? Yes No
8. Excluding immediate family or partner, does anyone else have access to Yes No
the residence (eg: landlord, flatmates, cleaners etc)?
8a. If Yes, outline this access and details of the association of this person/s to you.
9. Has any resident of the proposed working at home site, or the site itself, been subject to
any of the following occurrences:
Work related threats or harassment. Yes No
Work related assault or other physical violence. Yes No
Acts of vandalism to home or property. Yes No
Theft of property within or on the premises. Yes No
10. If Yes, please outline the incident/s, including dates and any follow up action taken.
11. Are there any commercial or business activities conducted at the Yes No
working at home dwelling (by any of the dwelling occupants)?
11a. If Yes, please describe the activity and relationship of the person conducting the activity.
11b. Do clients of the commercial or business activity visit the working at Yes No
home site?
Working at Home Information Kit
Updated: 9 November 2005
Tax Office – Working at Home – application documentation
IN-CONFIDENCE
(When Completed)
11c. If Yes, please describe the frequency and nature of the visits.
12. Do you or any other person in the working at home site hold (or anticipate holding) any of
the following items at the site:
• Significant amounts of valuables (eg: cash, jewellery, antique Yes No
collection, etc).
• Commercial quantities of drugs or pharmaceutical items. Yes No
• Weapons (including firearms or explosives). Yes No
12a. If Yes, to any of the above, briefly describe the circumstances including what is held and
outline of the manner in which it is stored / protected.
Note: Tax Office information or property must not be stored in the same container / area
where the abovementioned material is stored.
13. Please detail how you intend to transport information, to be used at the working at home
site, to and from the workplace?
Note: Information can be more vulnerable during transit. As a minimum, Tax Office
information should be securely packaged (eg: briefcase) and transported in the locked boot of
a vehicle.
14. Please detail how you intend to store information at the working at home site when not in
use?
Note: Information classified IN-CONFIDENCE must be stored within a lockable commercial
grade container when not in use.
15. Please detail how you intend to store and dispose of waste information?
Note: Information other than PUBLIC DOMAIN must be destroyed in a secure manner. This
usually requires that it be returned to an a Tax Office branch and disposed of in a secure
waste bin or shredded on-site.
16. Will/was any computing equipment provided by EDS and approved Yes No
by the Contract Management Office (CMO) and Trusted Access for the
working at home site?
Working at Home Information Kit
Updated: 9 November 2005
Tax Office – Working at Home – application documentation
IN-CONFIDENCE
(When Completed)
16a. If yes, please list the equipment held.
16b. If No, describe the equipment to be used, and who provided it.
17. Please provide a sketch of the working at home floorplan, including location of rooms,
windows and doors.
Note: The sketch does not need to be drawn to scale or include a site plan. As an alternative,
you may wish to attach of copy of an architectural floorplan if one is available.
18. Is there any other information which you feel may assist the Tax Yes No
Office to assess your working at home application (attach additional
page/s if required).
18a. If YES, please outline this information
Working at Home Information Kit
Updated: 9 November 2005
Tax Office – Working at Home – application documentation
IN-CONFIDENCE
(When Completed)
SECURITY CERTIFICATION
EMPLOYEE
I certify that to the best of my knowledge the information provided in respect of this working at
home application is accurate and complete.
I agree to a security inspection of my residence being conducted by the Tax Office if it is
assessed that such an inspection is required for this application or in the future.
I have read the attached ‘Work at Home Frequently Asked Questions’ as well as the following
references and I agree to abide by the security requirements contained therein.
Security of information away from Tax Office premises:
http://intranet/content.asp?doc=/content/24/2429.htm
I agree to:
• Notify Security Policy and Services of the following matters should they become
applicable:
- any changes in the physical security of my residence,
- any incident which impacts on the security of my residence whether apparently
related to working at home or not, such as a break-in, renovations or so on,
changes in the quantity, level or sensitivity of the official information
being handled, processed or stored at my residence, or
- change of address.
• Ensure family, friends and other unauthorised persons do not have access to
official information.
• Not put my own personal safety at unnecessary risk in connection with my work at
home.
• Complete home security enhancements required by Security Policy and Services
within a three month period from the date of notification, unless other
arrangements have been agreed to with Security Policy and Services.
• Complete and submit a new Working at Home application where home security
enhancements required by Security Policy and Services have not been completed
within the required time frame.
• Take all reasonable steps to safeguard Tax Office information and property.
I accept that my approval to undertake work at home may be terminated without notice if I fail to
comply with Tax Office security requirements.
Name Signature Date
AGS number Position number
Working at Home Information Kit
Updated: 9 November 2005
Tax Office – Working at Home – application documentation
IN-CONFIDENCE
(When Completed)
TEAM LEADER or DIRECTOR
I certify that I have briefed the applicant on their security obligations while working at home. I am
aware of the type and quantity of Tax Office information which will be used by the employee at
home and how it will be safeguarded. I will ensure Tax Office security requirements are met
before the work at home commences.
Name Signature Date
AGS number Position number
SECURITY POLICY AND SERVICES
I assess that the security measures, as outlined in this application and/or as inspected (delete
non-applicable), meet Tax Office security requirements.
I have conferred with, and received approval, from the Assistant Director Security Policy and Risk
Assessment Section of Trusted Access Branch on the appropriateness of the proposed
arrangements for computing equipment.
Name Signature Date
AGS number Position number
Working at Home Information Kit
Updated: 9 November 2005
Tax Office – Working at Home – application documentation
IN-CONFIDENCE
(When Completed)
Attachment 4
SECURITY REQUIREMENTS FOR WORKING AT HOME
FREQUENTLY ASKED QUESTIONS
Q. Which Government policy specifies security requirements for working at home?
A. Protective Security Manual 2000 (PSM) Part H.
Q. What are the minimum Government security standards for working at home?
A. The PSM states: “the home-based work environment must meet the minimum standards
established for the protection of the level of security classified information being handled”.
The highest security classification which can be handled in a work at home arrangement is IN-
CONFIDENCE. The minimum security standards for this level of material are:
• The area must be “Intruder Resistant”. This means it must have:
-tamper-evident barriers,
-be resistant to covert entry, and
-have an effective means of limiting entry to authorised persons.
• The material must be locked in a commercial grade container when not in use (eg: filing
cabinet).
Note: The principles of an Intruder Resistant Area may be applied to the whole house or to a single
room within the house (eg: study).
Q. What does ‘tamper-evident’ and ‘resistant to covert entry’ mean?
A. The PSM describes these terms as: “They have enough resistance to covert entry to ensure,
and reasonably ensure, that a person attempting to gain unauthorised entry and exit without being
apprehended would have to damage or modify the barriers so that it was obvious that a security
incident had occurred”.
Q. What security measures will make my house ‘Intruder Resistant’?
A. Perimeter doors which provide an effective barrier, fitted with locking mechanisms providing a
good level of resistance to covert entry. Generally this will mean a deadlock, or possibly a standard
‘key in the handle lock’ coupled with a good quality aluminium or steel deadlocking security screen
door.
For windows to meet PSM standards a good quality key lock is usually required to be fitted,
however, the installation of good quality window security screens may satisfy this requirement.
Also, some wind-out windows will provide sufficient resistance to covert entry without key locks.
Sliding glass doors are often only fitted with low quality ‘lever / key’ locks which are not
deadlocking. There a number of ways for glass sliding doors to meet standards:
• installation of a deadlock (this usually means replacing the original lock)
• installation of a good quality deadlocking security screen door
• installation of a quality key-locking sliding door patio bolt.
The Government has endorsed certain locks in their Security Equipment Catalogue for use in
Intruder Resistant Areas. Security Policy and Services (SPS) will advise if your current locks meet
these standards.
Q. How detailed does my working at home application need to be?
A. A security consultant from SPS will assess your application to determine compliance with PSM
requirements. To make an assessment without being able to attend the work at home site, the
Working at Home Information Kit
13 October 2005
Tax Office – Working at Home – application documentation
IN-CONFIDENCE
(When Completed)
security consultant needs a reasonable degree of detail, particularly about the locks on windows
and doors. However, you are not expected to record specific make and model numbers of locks on
your application; should such specifics become relevant, these will be discussed with you.
Note: Please do not fit locks or any other security hardware before your application is assessed by
an SPS security consultant.
Q. How do I know what locks are needed on my house?
A. At the time of filling out your application it is not necessary for you to determine what locks will
meet requirements. If necessary, the SPS security consultant will discuss with you options
available to meet those requirements.
Q. What are the requirements for the storage of information at home?
A. The PSM requires IN-CONFIDENCE information within an Intruder Resistant Area to be stored
in a lockable commercial grade cabinet (eg: a standard steel filing drawer unit or cabinet). Work at
home cannot be approved where it is proposed to store such material in the boot of a vehicle whilst
at home.
Q. What are the requirements for the destruction or disposal of hard copy information in a
working at home situation?
A. To meet PSM requirements, security classified information must be destroyed using
Government endorsed equipment. The Tax Office ensures its secure waste destruction methods
meet these requirements. It is unlikely that an employee working at home would be able to comply
with PSM requirements for destruction of information at home. As such, waste hard copy
information must be securely returned to a Tax Office site for destruction.
Q. Do I need to fit deadlocks or window locks when I live in a rural area, or in an area with a
low crime rate?
A. The Tax Office has obligations to the Government and our clients to ensure that its information,
employees and property are safeguarded to an appropriate level. The Government has determined
the minimum levels of risk it is prepared to accept and has specified its minimum security
requirements in the PSM. Although the likelihood of break-ins or other criminal activities occurring
will vary according to a range of factors, the Tax Office would be remiss in not ensuring the
minimum standards are met.
Q. What security obligations do I have once my working at home application is approved?
A. Your main security obligations include:
• You must notify SPS of the following matters should they become applicable:
- any changes in the physical security of your residence,
- any incident which impacts on the security of the residence whether apparently related to
working at home or not, such as a break-in, renovations or so on, or
- changes in the quantity, level or sensitivity of the official information being handled,
processed or stored.
• You must ensure family, friends and other unauthorised persons do not have access to official
information.
• You must not put your own personal safety at unnecessary risk in connection with your work at
home.
• You must take all reasonable steps to safeguard Tax Office information and property.
Working at Home Information Kit
13 October 2005
Tax Office – Working at Home – application documentation
IN-CONFIDENCE
(When Completed)
Attachment 5
OCCUPATIONAL HEALTH AND SAFETY CHECKLIST / REPORT
To be completed by the Team leader or director in consultation with applicant
Furniture, Equipment and Maintenance
Appropriate? Action Required/ Comments
Is office furniture and equipment Yes No
been adjusted to suit the user?
Refer to Ergo Check
Additional information for laptop
user found at: Setting up Laptop
at a desk or
Does the employee require Yes No
additional ergonomic equipment?
List.
Work Practices
Yes No
• Have manual handling issues
been discussed and addressed to
ensure appropriate work practices
are used in the home site? Refer
employee to information on the
Tax Office Intranet:
Manual Handling - Backpacks,
Trolleys, Cabin bags
Is there a suitable variety in work Yes No
tasks available to allow
appropriate and regular changes
in work activity and posture?
Working at Home Information Kit
13 October 2005
Tax Office – Working at Home – application documentation
IN-CONFIDENCE
(When Completed)
Hazard Identification
Have any hazards been identified in the Yes No
home work location? (describe all hazards
identified)
What action will be taken to eliminate, Yes No
avoid, reduce or transfer the hazard?
(attach additional information as required)
Has the employee received and Yes No
understood instructions provided regarding
the reporting of incidents, injury, hazards
and issues?
NB: Refer to Notification and Reporting
Guidelines
Refer to OH&S Incident Report
OHS APPROVAL OF EMPLOYEE TO WORK AT HOME
Employee
I have read and understood the OH&S Guidelines provided to me.
Name Signature Date
AGS number Position number
Team leader or Director
*I am satisfied OH&S requirements have been met and approval is given for work at home.
OR
*I am unclear of the level of risk involved for working at home. Particularly with the aspect of
…………………………………………………………………. I request an independent OH&S assessment of the
home location. I am referring the matter to the Health and Safety Representative or Regional OH&S Advisor
for advice and guidance.
Name Signature Date
AGS number Position number
Inspecting Person (if inspection necessary)
I have inspected the home location on (date)……….……. and certify that it *does/does not satisfy the
requirements of the Work at home Arrangements.
Name Signature Date
AGS number Position number
Working at Home Information Kit
13 October 2005
Tax Office – Working at Home – application documentation
IN-CONFIDENCE
(When Completed)
Attachment 6
WORK MANAGEMENT STRATEGY
This strategy is designed to ensure a framework exists for managing work allocation, determining
work output and outcomes, reporting, evaluation and access to resources.
The Employee and Team leader or Director should discuss and agree to the framework.
Work Allocation
Eg. How is work to be allocated? What work is to be allocated?
Schedules/Milestones/Deadlines
Eg. Time lines for projects or number of cases etc
Objectives/output/outcomes
Eg. What has to be achieved, what needs to be done, etc.
Reporting
Case reporting, time recording, team reporting, or any other agreed or required reporting requirement. Nature and
frequency of data upload should also be discussed where relevant.
Duties/Tasks
What tasks and duties are to be performed?
Working at Home Information Kit
13 October 2005
Tax Office – Working at Home – application documentation
IN-CONFIDENCE
(When Completed)
Performance Management
Nature of and frequency of performance management arrangements such as evaluation, QA reviews, performance
criteria etc.
Resources
Consideration of access resources such as accommodation (eg hot-desking or other sharing mechanism), IT
facilities, technical and other research resources.
Team Participation
Nature and frequency of any required team activities/participation.
Time allocation – home/office (if applicable)
Does home based work occur for the majority of the working week, part time or on designated days, or is it on an irregular basis?
Employee
Name Signature Date
AGS number Position number
Team leader or Director
Name Signature Date
AGS number Position number
Working at Home Information Kit
13 October 2005
Tax Office – Working at Home – application documentation
IN-CONFIDENCE
(When Completed)
Attachment 7
COMMUNICATION STRATEGY
This communication strategy is designed to ensure a framework exists for effective communication
between the employee working remotely and the Team leader or Director.
The Employee and Team leader or Director should discuss and agree to the framework.
Contact Arrangements
With Team leader or Director:
With other team members:
In urgent circumstances:
This can include specification of nature and frequency of contact for team meetings, whether formal or informal,
telephone contact, any other meetings. Who to contact to de-brief, when to de-brief, etc. Are informal local networks
to be established? By whom, how to maintain? Outline how is contact to be managed when employee is not present
in the office.
Information Provision Arrangements
How is information to be communicated?
This can include consideration of informal and unstructured information, eg email, SMS Group Messaging, Telephone
contact, etc.
Training and Development Arrangements
Consideration of access to training and development opportunities, how this is managed, communicated and
considered. If employee is resident in a remote area, how is access to opportunities requiring attendance at the field
site/central office to be managed?
Working at Home Information Kit
13 October 2005
Tax Office – Working at Home – application documentation
IN-CONFIDENCE
(When Completed)
Employee
Name Signature Date
AGS number Position number
Team leader or Director
Name Signature Date
AGS number Position number
Working at Home Information Kit
13 October 2005
Tax Office – Working at Home – application documentation
IN-CONFIDENCE
(When Completed)
Attachment 8
WORKING AT HOME
ASSETS REGISTER
List of assets provided to the employee for working at home. Include only items that are not part of
the mobile computing kit.
Item Name Serial Date of Signature of Date of Signature of
Number Issue employee Return Team leader
or Director
Working at Home Information Kit
13 October 2005