Paid Parental Leave Amendment (Improvements for Families and Gender Equality) Act 2023 (4 of 2023)
Schedule 2 Consequential amendments
A New Tax System (Family Assistance) Act 1999
7 Paragraphs 35A(9)(a) and (b) of Schedule 1
Repeal the paragraphs, substitute:
(a) parental leave pay is payable to a person (other than the individual) for a flexible PPL day for that child; and
(b) the person and the individual are members of a couple on that day.