Paid Parental Leave Amendment (Adding Superannuation for a More Secure Retirement) Act 2024 (90 of 2024)
Schedule 2 Other amendments
Income Tax Assessment Act 1997
3 After subsection 307-5(1)
Insert:
(1A) A payment (a PPL superannuation contribution payment ) to you under paragraph 115F(1)(c) or paragraph 115K(4)(c) of the Paid Parental Leave Act 2010.
(1B) For the purposes of subsection (1A), disregard any amount recovered in relation to the payment under item 3 of the table in subsection 115P(3) of the Paid Parental Leave Act 2010.
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