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Matters investigated in accordance with ATO Procedures for determining whether an employee has 
breached the Australian Public Service (APS) Code of Conduct and imposition of sanction in 
2014/2015 year 
 
 
APS level 
Unauthorised 
Misuse of 
Resulting 
access 
Commonwealth 
consequences 
 
resources 
 
 
 
APS 4 
Yes 
Yes 
Termination 
EL1 
 
Yes 
Reduction in salary and 
reprimand 
APS5 Yes 
Yes 
Termination 
APS3 
Yes 
Yes 
Reduction in salary and 
reprimand 
APS6 
Yes 
Yes 
Deduction from salary, by 
way of fine and 
reprimand 
APS5 
 
Yes 
Resigned prior to 
sanction 
EL2 
 
Yes 
Resigned prior to 
sanction 
 

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