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

Schedule 1   Amendments

Taxation Administration Act 1953

80   Paragraph 18-70(1)(b) in Schedule 1

Repeal the paragraph, substitute:

(b) either:

(i) the amount was so withheld, or paid to the Commissioner, in error; or

(ii) in the case of an amount withheld from a payment of an amount purported to have been paid by way of *parental leave - the amount paid was not lawfully so payable; and