Senate

Explanatory Memorandum

Circulated By the Authority of the Minister for Families, Housing, Community Services and Indigenous Affairs, the Hon Jenny Macklin MP

NOTES ON CLAUSES

Clause 1 sets out how the new Act is to be cited, that is, as the Paid Parental Leave (Consequential Amendments) Act 2010 .

Clause 2 provides a table that sets out the commencement dates of the various sections in, and Schedules to, the new Act. Most amendments commence at the same time as the new Paid Parental Leave Act 2010 commences (1 October 2010). However, where there is a different commencement day for an amendment, commencement will be discussed in this explanatory memorandum in the context of that amendment.

Clause 3 provides that each Act that is specified in a Schedule is amended or repealed as set out in that Schedule.

Abbreviations used in this explanatory memorandum

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'Child Support Registration and Collection Act' means the Child Support (Registration and Collection) Act 1988 ;

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'Family Assistance Act' means the A New Tax System (Family Assistance) Act 1999 ;

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'Family Assistance Administration Act' means the A New Tax System (Family Assistance ) ( Administration) Act 1999 ;

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'Fringe Benefits Tax Act' means the Fringe Benefits Tax Assessment Act 1986 ;

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'Social Security Act' means the Social Security Act 1991 ;

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'Tax Assessment Act 1936' means the Income Tax Assessment Act 1936 ;

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'Tax Assessment Act 1997' means the Income Tax Assessment Act 1997 ;

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'Taxation Administration Act' means the Taxation Administration Act 1953 ; and

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'Veterans' Entitlements Act' means the Veterans' Entitlements Act 1986 .