Paid Parental Leave (Consequential Amendments) Act 2010 (105 of 2010)
Schedule 1 Amendments
A New Tax System (Family Assistance) Act 1999
18 At the end of Subdivision AA of Division 1 of Part 4 of Schedule 1
Add:
28C Paid parental leave
Despite Subdivisions A and B, the Part B rate that an individual is eligible for in respect of a day is nil if the day occurs during a PPL period applying to the individual, or the individual's partner.
Note: The heading to clause 28B of Schedule 1 is replaced by the heading " Adjusted taxable income exceeding $150,000 ".