Paid Parental Leave (Consequential Amendments) Act 2010 (105 of 2010)

Schedule 1   Amendments

Taxation Administration Act 1953

73   At the end of section 16-155 in Schedule 1

Add:

Paid parental leave paid in error

(3) Despite subsection (2), the *payment summary must not cover a *withholding payment if:

(a) the withholding payment is a payment of an amount purported to have been paid by way of *parental leave pay; and

(b) the amount was not lawfully so payable.

(4) The payer must, within 28 days of becoming aware that the *payment summary covers a *withholding payment to which subsection (3) applies:

(a) give the recipient an amended payment summary that does not cover the withholding payment; or

(b) give the recipient notice in the *approved form; or

(c) give the Secretary (within the meaning of the Paid Parental Leave Act 2010) notice in writing that the payer does not intend to give the recipient an amended payment summary or notice under this subsection.