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.