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The objective of all decisions regarding employees in the ATO is to achieve outcomes
consistent with governing legislation, HR policies, and APS and ATO values.
þ Legal
þ Ethical
þ Equitable
þ Overt
þ Sensible
þ Timely
þ Natural Justice
These elements may not guarantee that you will make technically correct
decisions, but they can help quite significantly. Where there is no "right"
answer, others are more likely to accept your decision if they can see that it is
well reasoned. Where, despite your best efforts you make an incorrect
decision, people may not think less of you for it if you have covered all these
elements.
Many of us will have personal experience of a decision which we believe has been
badly made. Some common examples would be a job application which was knocked
back, or poor grade on a school assignment. The feeling of being unfairly treated is a
bad feeling made worse if we are helpless to change the decision.
As well as the personal consequences for those on the receiving end of a bad
decision there are also negative consequence for the organisation which
allows those decisions to occur.
To assist your understanding of the key elements of a good decision, a more detailed
explanation of each of the elements follows:
Legal
For a decision to be legal you must have considered (and complied with) all the
relevant legislation, regulations, determinations, awards, registered agreements and
contractual obligations.
Unfortunately the legal aspect is often the beginning and end of decision
making. This is possibly because much of the legislation we deal with and are
subject to is both complicated and complex. It is easy to feel that once we
have found the legally correct answer the job is finished. People experienced
in the law know, however, that there is no decision so obviously correct that
the contrary view cannot be well supported with strong arguments. Many now
well established principles of Taxation and Administrative law were once hotly
disputed before the highest tribunals as parties appealed unfavourable
decisions.
There are essentially three questions you must answer to determine if your decision is
legal.
Of course the consequences of the poor application of procedures may be much worse
than simply having to do the work again. The ATO's rights or options may be
severely compromised. Further action may be effectively prevented by your original
failure to observe correct procedure. (in debt collection work, incorrect service of
process when we had the chance may prevent us obtaining judgement because, by the
time the defect is brought to our attention, we cannot readily obtain good service on
the defendant.)
Ethical
The Macquarie dictionary defines the term ethical as:
• a system of moral principles by which human actions and proposals
may be judged good or bad, right or wrong.
• the rules of conduct recognised in respect of a particular class of
human actions.
• moral principles, as of an individual.
These are the standards or principles by which each of us personally decides what is
right or wrong. Words such as integrity, standards, values, honesty, fairness, courage
etc, also help to describe ethics.
Ethical beliefs will differ from individual to individual, and occasionally personal
ethics and behaviour outside the workplace may not align with organisational ethics
and behaviour expected of employees. The APS Values and Code of Conduct, and
ATO Values describe the ethical standards which are to be applied consistently to
yourself and those for whom you are responsible.
Above all a "one law for them and another for us" situation should never be allowed
to arise. The specific details of a particular code of ethics are usually of little
consequence as long as they are consistent and predictable in their application. That
is, we should practise what we preach.
Equitable
Equity within the ATO has come to mean that you apply the rules which govern your
decisions equally to all people. That is, you don't unjustly discriminate against or add
bias in favour of any person on grounds of race, colour, sex, religion, political
opinion, age, marital status, criminal record, medical record, sexual preference,
disability, nationality, trade union activities, or personal attributes.
Overt
If you believe your real reason justifies your decision state it openly, if not, do not
make the decision. It is often tempting to use convenient rationalisations to avoid
controversy. But beware that most people have a nose for such situations and will
detect or, worse, assume your ulterior motives. Being detected in such a situation will
hardly do your good name or reputation any credit, quite apart from any formal
sanctions that may apply.
Sensible
Timely
People affected by a decision have a right to know the outcome of a decision as soon
as possible after the decision is made, and a right to expect that decisions are made
within an appropriate timeframe.
Natural Justice
Natural justice exists when a sound decision has been made and the decision-maker
has acted fairly, in good faith, and without bias. There are three key elements:
The hearing rule requires that people whose interests may be affected by
a decision are given the opportunity to be heard. A
reasonable opportunity to present a case should include
a reasonable opportunity to prepare a case.
The 'no bias' rule requires that the decision maker does not have a
personal interest in the outcome.
The 'no evidence' rule requires that a decision be based upon reasonable
evidence which is relevant to the matter being
determined.
Decisions can have a direct and often powerful effect on people. It is important that
decision-makers are aware that often people's circumstances and the consequences of
decision may differ widely. Decision-makers should ensure that those affected by
their decisions understand the basis of the decisions.
Equally, people affected by a decision should ensure that they understand the basis of
the decision and, where decision-making processes were sound, accept that decision.
People who are dissatisfied with decisions have the right to review in accordance with
community standards as reflected in ATO review processes.
Mode of delivery
There is nothing worse than receiving bad news from a cold and impersonal letter.
Whenever the decision you make is likely to have a major impact on someone else's
life, it is always best to try and talk to them face to face or over the phone before they
receive the news in writing.
However, it is also important that you should put your reasons in writing so that each
party has a precise record of the decision and reasons for it.
Depth of explanation
Decisions which are likely to have a small impact on people will need little
explanation to be accepted by others. However, decisions which have a major impact
on others may need to have the reasoning clearly explained in some depth before
people will accept them.
Summary
If you put a little extra work into ensuring that your decision includes all the elements
of a good decision and your reasons have been clearly communicated to affected
people, then you are much less likely to have your decisions questioned or contested.