(c) the ATO is as flexible as possible, taking into account the personal preferences and circumstances of the employee; 3. On the day and after the date of foundation, the company agreement shall be considered as an employer for the president, but on behalf of ASIC, in accordance with Article 120. All rights, obligations or liabilities that have already been created or contracted in accordance with the provisions of the ATO Enterprise Agreement 2011 are retained. All benefits acquired shall be subject to the implementation of this Agreement. Where a power or power under this Agreement does not apply to a designated person, it shall be considered a power or power of the Commissioner. “Enterprise Agreement”, the Australian Securities & Investments Commission Enterprise Agreement 2016-2019, approved on 20 May 2016 in accordance with the Fair Work Act 2009 and in force just before the start of the day. Commonwealth of Australia, represented by the Commissioner of Taxation. .