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

Schedule 1   Amendments

A New Tax System (Family Assistance) Act 1999

5   After paragraph 36(2)(b)

Insert:

(ba) in a case where the individual or the individual's partner is eligible for parental leave pay in respect of the child - the PPL period applying to the individual or the individual's partner has not started; and

(bb) in a case where a former partner of the individual, or of the individual's partner, is eligible for parental leave pay in respect of the child - the PPL period applying to the former partner:

(i) has not started; or

(ii) did not start while the former partner was the partner of the individual, or of the individual's partner; and


Copyright notice

© Australian Taxation Office for the Commonwealth of Australia

You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).