Budget Savings (Omnibus) Act 2016 (55 of 2016)

Schedule 12   Interest charge

Part 2   Application, saving and transitional provisions

47   Application and transitional provisions - paid parental leave amendments

(1) Paragraph 174(1)(a) of the Paid Parental Leave Act 2010, as amended by this Act, applies in relation to a notice given on or after the commencement of this item (whether the debt arose before, on or after that commencement).

(2) If:

(a) before the commencement of this item, the Secretary gave a person a notice under subsection 173(1) of the Paid Parental Leave Act 2010 in relation to a debt; and

(b) the whole or a part of that debt is outstanding immediately before that commencement;

then, on or after the commencement of this item, the Secretary must give the person another notice under subsection 173(1) of that Act, as amended by this Act, in relation to the debt.

(3) Paragraph 175(1)(b) of the Paid Parental Leave Act 2010, as amended by this Act, applies in relation to a failure that occurs on or after the commencement of this item (whether the arrangement was entered into before, on or after that commencement).

(4) Paragraph 175(4)(b) of the Paid Parental Leave Act 2010, as amended by this Act, applies in relation to a termination that occurs on or after the commencement of this item (whether the arrangement was entered into before, on or after that commencement).

(5) Subsection 190(1A) of the Paid Parental Leave Act 2010, as amended by this Act, applies in relation to a requirement to make a payment on or after the commencement of this item (whether the arrangement was entered into before, on or after that commencement).


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).