Paid Parental Leave Amendment (Flexibility Measures) Act 2020 (53 of 2020)

Schedule 1   Flexible paid parental leave

A New Tax System (Family Assistance) (Administration) Act 1999

8   Paragraphs 41(3)(c) and (d)

Repeal the paragraphs, substitute:

(c) if the Secretary determines under that Act that parental leave pay for the child is payable to the person who made the claim for parental leave pay:

(i) if the person has a PPL period for the child - the person's PPL period starts; or

(ii) if the person does not have a PPL period for the child but parental leave pay is payable to the person for one or more flexible PPL days for the child specified in the claim - the instalment period (within the meaning of that Act) for the instalment of parental leave pay that relates to the first of those days has ended; or

(iii) the Secretary revokes the determination under section 25 of that Act;

(d) the claimant, or the claimant's partner, is given a notice under section 24 of that Act in relation to the claim for parental leave pay that states that:

(i) if the claim is a claim for parental leave pay in relation to the maximum PPL period for the child - parental leave pay is not payable and no determination of the kind mentioned in paragraph 13(4)(b), 14(4)(b), 14(7)(b), 15(2)(b), 15(6)(b) or 16(5)(b) of that Act has been made; or

(ii) if the claim is a claim for parental leave pay for a flexible PPL day for the child - parental leave pay is not payable and no determination of the kind mentioned in paragraph 17A(4)(b) or 17B(5)(b) of that Act has been made;