Taking full advantage of the law to minimise tax liability. Not to be confused with tax evasion.
Unlawful understatement of income or overstatement of deductions.
A unique number issued by the Australian Taxation Office to individuals and organisations to increase the efficiency in administering tax and other Australian Government systems such as Income Support payments.
A form that helps an employer work out how much tax to withhold from payments made to employees. It replaces the Employment Declaration form.
The records an employer keeps relating to the employment of each employee. The WageNet website contains a best practice guide for keeping time and wage records, and also a time and wage record template.
For the purposes of the Workplace Relations Act 1996 (WR Act), a trade union is:
- an organisation of employees registered under the WR Act;
- an association of employees that is registered or recognised as a trade union under the law of a State or Territory; or
- an association of employees, a principal purpose of which is the protection and promotion of the employees' interests in matters concerning their employment.
State legislation can set up a system for specific work to be declared a ‘trade’. It is usual for a tradesperson to have completed an apprenticeship leading to a trade qualification that is recognised by the appropriate state training authority. Federal and state awards will list the classifications of work that are trades covered by that award.
Unfair dismissal occurs when, considering all the circumstances, an employee’s dismissal is harsh, unjust or unreasonable. An employee makes an unfair dismissal claim through the Australian Industrial Relations Commission (AIRC).
The Building and Construction Industry Improvement Act 2005 prohibits unlawful industrial action. Persons or organisations engaging in such action are liable to be prosecuted. Building industrial action by employees includes strikes, work stoppages, bans and other restrictions. Building industrial action by employers is locking out employers. For more detailed information refer to the fact sheet: Unlawful Industrial Action Under the BCII Act (PDF 156KB)
The Workplace Relations Act 1996 lists a number of circumstances (known as ‘proscribed reasons’) which are unlawful reasons for terminating a person’s employment. The Act also states that most employees must be given notice of termination.
A telephone inquiry service that provides information on terms and conditions of employment relevant to New South Wales, Victoria, the Northern Territory and the Australian Capital Territory. You can find the appropriate contact details for WageLine in your state here. You can also find more information on WageLine on the WageNet website.
Workplace Authority
The Workplace Authority, formerly the Office of the Employment Advocate, offers free information and advice on workplace relations matters to employers and employees.
The Workplace Authority is responsible for accepting the lodgement of workplace agreements and conducting the Fairness Test. Prior to lodgement, you can ask the Workplace Authority to ensure that an agreement does not contain prohibited content and would pass the Fairness Test. The Workplace Authority can also refer matters to the Workplace Ombudsman for investigation.
Contact the Workplace Authority through the Workplace Infoline on 1300 363 264. For more information, see the Workplace Authority website.
Workplace Ombudsman
The Workplace Ombudsman, formerly the Office of Workplace Services, is responsible for promoting, monitoring and enforcing compliance with federal workplace laws including the Workplace Relations Act 1996, the Independent Contractors Act 2006 and associated regulations.
The Workplace Ombudsman investigates complaints and suspected contraventions of workplace laws and can represent workers that are party to legal proceedings involving workplace laws.
Inspectors of the Workplace Ombudsman may issue a “breach notice” to compel a person to make changes within a set timeframe, an “infringement notice”, or on the spot fine to an employer, they can also take legal action to recover worker entitlements or seek penalties through the courts.
Contact the Workplace Ombudsman on 1300 724 200. For more information, see the Workplace Ombudsman website.
Workplace Relations Act 1996
The federal Workplace Relations Act 1996 (WR Act) is the primary Commonwealth legislation governing the federal industrial relations system. The WR Act includes provisions regarding certified agreements, freedom of association, industrial action, right of entry, termination of employment and various other areas related to industrial relations.
Workplace Safety Employers and employees are responsible for developing and maintaining safe and healthy working conditions. Legislation recognises special responsibilities for employers in providing a safe working environment, safe and well maintained equipment and protective clothing.
More information on workplace safety is available on the
Office of the Australian Safety and Compensation Council website.