Paid Parental Leave (Consequential Amendments) Act 2010 (105 of 2010)
Schedule 1 Amendments
Fringe Benefits Tax Assessment Act 1986
36 Subsection 136(1) (after paragraph (a) of the definition of salary or wages)
Insert:
(aa) a payment from which an amount must be withheld (even if the amount is not withheld) under paragraph 12-110(1)(ca) (about parental leave pay) in Schedule 1 to the Taxation Administration Act 1953, other than a payment under Part 3-3 of the Paid Parental Leave Act 2010 (Payment of instalments by Secretary); and
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