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

Schedule 1   Amendments

Taxation Administration Act 1953

74   At the end of section 16-160 in Schedule 1

Add:

(3) Despite subsection (1), 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) at the time the recipient asks for the payment summary, the payer is aware that the amount was not lawfully so payable.